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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 40
Country: 🇦🇪 UAE
Location: Part 5 - Rules on Supply › Chapter 4 - Value of Supply
Order: 40

Article 40 - Value of Vouchers

Part 5: Rules on Supply

Part 5: Rules on Supply

Chapter 4 - Value of Supply

Article 40 - Value of Supply of Vouchers

The value of the supply of any voucher shall be the difference between the consideration received by the supplier of the voucher and the declared cash value of the voucher.