GTL Summary:

The Preamble to the Federal Decree-Law No. 8 of 2017 establishes the constitutional and legal authority for the imposition of Value Added Tax in the United Arab Emirates. It cites the review of the Constitution and numerous preceding Federal Laws, including those governing Civil Transactions, Penal Code, Civil Procedures, Commercial Transactions, Electronic Commerce, and the establishment of the Federal Tax Authority. It confirms the issuance of the Decree-Law by the President of the State, pursuant to the proposal of the Minister of Finance and Cabinet approval, setting the legislative foundation for the UAE VAT regime.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 0-preamble
Country: 🇦🇪 UAE
Order: 0
Last updated at: 2025-12-26 14:13:51 UTC

This is not an official Translation:

Value Added Tax

Federal Decree-Law No. 8 of 2017 – Issued 23 Aug 2017 (Effective from 1 Jan 2018)

Federal Decree-Law No. 18 of 2022 – Issued 26 Sep 2022 (Effective from 1 Jan 2023)

Federal Decree-Law No. 16 of 2024 – Issued 30 Sep 2024 (Effective from 30 Oct 2024)

Federal Decree-Law No. 16 of 2025 – Issued 1 Oct 2025 (Effective from 1 Jan 2026)

His Highness Sheikh Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law:

  • Having reviewed the Constitution;

  • Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments;

  • Federal Law No. 11 of 1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its Derivatives, and its amendments;

  • Federal Law No. 26 of 1981 on the Commercial Maritime Law, and its amendments;

  • Federal Law No. 5 of 1985 promulgating the Civil Transactions Law, and its amendments;

  • Federal Law No. 3 of 1987 promulgating the Penal Law, and its amendments;

  • Federal Law No. 10 of 1992 promulgating the Law of Evidence in Civil and Commercial Transactions, and its amendments;

  • Federal Law No. 11 of 1992 promulgating the Civil Procedure Law, and its amendments;

  • Federal Law No. 18 of 1993 promulgating the Commercial Transactions Law; and its amendments;

  • Federal Law No. 8 of 2004 on the Financial Free Zones;

  • Federal Law No. 1 of 2006 on Electronic Commerce and Transactions;

  • Federal Law No. 2 of 2008 on the National Societies and Associations of Public Welfare, and its amendments;

  • Federal Law No. 1 of 2011 on the State's Public Revenues;

  • Federal Law No. 8 of 2011 on the Reorganisation of the State Audit Institution;

  • Federal Decree-Law No. 8 of 2011 on the Rules of the Preparation of the General Budget and Final Accounts;

  • Federal Law No. 4 of 2012 on the Regulation of Competition;

  • Federal Law No. 12 of 2014 on the Organisation of the Auditing Profession;

  • Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments;

  • [Federal Decree-Law No. 32 of 2021 on Commercial Companies;][G1]

  • [Federal Decree-Law No. 46 of 2021 on Electronic Transactions and Trust Services,][G2]

  • [Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,][G3] and

  • Pursuant to what was presented by the Minister of Finance and approved by Cabinet,

GTL Notes

[G1]Amended by Federal Decree-Law No 16 of 2025. Prior to its amendment, the clause read as follows: 'Federal Law No. (2) of 2015 on Commercial Companies;'

[G2]Inserted by Federal Decree-Law No 16 of 2025

[G3]Amended by Federal Decree-Law No 16 of 2025. Prior to its amendment, the clause read as follows: 'Federal Law No. (7) of 2017 on Tax Procedures'

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