GTL Summary:

This Cabinet Decision establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017 on Value Added Tax. It provides the detailed procedural and administrative framework necessary for implementing the Decree-Law. The Decision elaborates on critical VAT concepts, including registration obligations, as detailed in Article 17 for persons taxable upon the law's entry into force on 1 January 2018. It also defines rules for supplies of goods and services, place of supply, tax invoices, accounting records, tax periods, and the payment and recovery of tax, ensuring comprehensive guidance for taxable persons.

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017, as amended)
Decision Number: 52-article-17
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 17 - Registration upon Entry into Force of the Decree-Law
Last updated at: 2025-12-26 14:13:51 UTC

Part 3 - Registration

Article 17 - Registration upon Entry into Force of the Decree-Law

  1. A person who will be taxable on the date of entry into force of the Decree-Law, shall apply for tax registration prior to such date according to the dates as announced by the Authority.

  2. The effective date of registration of the taxable person shall be 1 January 2018, if such person notifies the Authority of his obligation to register for the tax in accordance with Clause (1) of this Article. [G18]

  3. If a person registers for the tax prior to the date of entry into force of the Decree-Law, such person shall have the same rights and be subject to the same obligations as if he had registered for the tax after the date of entry into force of the Decree-Law.

GTL Notes

[G18]The numbering has been corrected - as per the official document this clause is numbered as 'c'

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