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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 39
Country: 🇦🇪 UAE
Location: Part 5 - Rules on Supply › Chapter 4 - Value of Supply
Order: 39

Article 39 - Value with Discounts/Subsidies

Part 5: Rules on Supply

Part 5: Rules on Supply

Chapter 4 - Value of Supply

Article 39 - Value of Supply in case of Discounts or Subsidies

When discounts are made prior to or after the date of supply or subsidies are provided by the State to the supplier for such supply, the value of such supply shall be reduced in proportion to such discounts or subsidies.

The Executive Regulations of this Decree-Law shall establish the conditions and rules of calculating the tax when the discount is made.