UAE VAT Date of Supply

VAT Date of Supply

The date of supply for a transaction is the date on which taxes are levied on the goods and services.

Basic tax points for goods:

  • Date of removal of goods (in case of supply of goods with transportation)
  • Date on which goods made available to customer (in case of supply not involving transportation)
  • Date of assembly/installation (supply of goods involving assembly or installation)

Basic tax point for services:

  • Date on which the performance of service is complete

Special tax point: If any of the following events take place before the basic tax point, it will be considered a tax point for accounting for VAT:

  • Payment is received
  • Tax invoice is issued

Tax point for supply of continuous services: In case of continuous services over a period of several months or years, the time of supply will be the earlier of the receipt of payment or the issuance of the tax invoice.