GTL Summary:

Article 25 establishes the definitive 'date of supply' for the purpose of calculating tax on goods and services, stipulating that the tax obligation arises on the earliest of several specified dates. For goods, this includes the date of transfer (whether supervised or not), completion of assembly, or the import date under Customs Legislation. For returnable supplies, the date is tied to the recipient's acceptance or a maximum of 12 months post-transfer. For services, the trigger is the date of completion. Critically, the date of receiving payment or issuing the Tax Invoice also establishes the supply date if it precedes other events.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 25
Country: 🇦🇪 UAE
Location: Title 5 - Rules Pertaining to Supplies › Chapter 1 - Date of Supply
Order: 25
Last updated at: 2025-12-26 14:13:51 UTC

Title 5 - Rules Pertaining to Supplies

Chapter 1 - Date of Supply

Article 25
Date of Supply

Tax shall be calculated on the date of supply of Goods or Services, which shall be the earliest of any of the following dates:

  1. The date on which Goods were transferred, if such transfer was under the supervision of the supplier.

  2. The date of placing the Goods at the disposal of the Recipient of Goods, if the transfer was not supervised by the supplier.

  3. Where goods are supplied with assembly and installation, the date on which the assembly or installation of the Goods was completed.

  4. The date on which the Goods are imported under the Customs Legislation.

  5. The date on which the Recipient of Goods accepted the supply, or a date no later than 12 months after the date on which the Goods were transferred or placed at the disposal of the Recipient of Goods, if the supply was made on a returnable basis.

  6. The date on which the provision of Services was completed.

  7. The date of receipt of payment or the date on which the Tax Invoice was issued.

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Article 24 - Procedures, Controls and Conditions of Tax Registration and Deregistration
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Article 26 - Date of Supply in Special Cases
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