GTL Summary:

This Decision amends the value-added tax regulations concerning supplies with multiple components. It specifically modifies Article 46 to establish clear criteria for tax treatment. Under the amendment, a single composite supply, as defined in Article 4 of the relevant Resolution, adopts the tax treatment of its principal component. If no principal component is identifiable, the supply's overall nature dictates the tax treatment. Conversely, if a supply with multiple components does not qualify as a single composite supply, each component must be treated as a separate supply for VAT calculation purposes, ensuring precise tax application.

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017, as amended)
Decision Number: 52-article-46
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 46 - Levying Tax on Multi-Component Supply
Last updated at: 2025-12-26 14:13:51 UTC

Part 8 - Calculating the Tax on Certain Supplies

Article 46 - Levying Tax on Multi-Component Supply ^[25]

For the purposes of the supply composed of more than one component:

If the supply is a single composite supply as set forth in Article 4 of this Resolution:
1. The supply shall be subject to the same tax treatment of the principal component of the supply.
2. [Where the single composite supply does not include a principal component, the tax treatment shall be applied depending on the nature of the supply as a whole in general.] ^[G51]
If the supply composed of multiple components is not a single composite supply, the supply of each component shall be treated as a separate supply.

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