GTL Summary:

Article 80 establishes transitional rules for supplies occurring around the effective date of the Decree-Law. It stipulates that if consideration is received or an invoice is issued before the law's enforcement, the supply date is deemed the effective date if key events—such as goods transfer, installation completion, or customs declaration—happen afterwards. For contracts concluded pre-enforcement without specific tax clauses, the consideration is treated as inclusive of tax, and the tax must be calculated accordingly. The article defers to the Executive Regulation for detailed implementation provisions and notes its amendment by Federal Decree-Law No. 18 of 2022.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 80
Country: 🇦🇪 UAE
Location: Title 11 - Closing Provisions
Order: 80
Last updated at: 2025-12-26 14:13:51 UTC

Title 11 - Closing Provisions

Article 80
Transitional Rules[40]

  1. If the supplier receives Consideration or part thereof or issues an invoice for Goods or Services before the Decree-Law comes into effect, the date of supply shall be considered to be the effective date of the Decree-Law in the following instances if they occur after the effective date of the Decree-Law:

    1. Transfer of Goods under the supervision of the supplier.

    2. Placing the Goods at the recipient's disposal.

    3. The completion of assembly or installation of the Goods.

    4. The issuance of the customs declaration.

    5. The acceptance by the Recipient of Goods of the supply [*] [G59].

  2. If a contract has been concluded prior to the enforcement of this Decree-Law, regarding a supply to be wholly or partly made after the effective date of this Decree-Law, but such contract does not contain clauses related to Tax on the supply, it shall be treated as per the following:

    1. The Consideration shall be considered inclusive of Tax if chargeable according to this Decree-Law.

    2. Tax shall be calculated on the supply regardless of whether it has been taken into account when determining the Consideration for the supply.

  3. The Executive Regulation of this Decree-Law shall determine the provisions for the application of the Decree-Law where a contract has been concluded before the effective date of this Decree-Law but the Goods and Services were supplied wholly or partly after the effective date of this Decree-Law.

Footnotes

[40]Article amended as per Federal Decree-Law No. 18 of 2022.

GTL Notes

[G59]The words 'of goods' deleted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

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