VAT Legislation


No schedule at the moment

If you have three or more candidates or you would like to run this course as an in-house programme, please contact us.


This programme covers VAT accounting, bookkeeping entries from A-Z, which includes VAT input and output calculation and provisions for VAT refund. We will explore practical case studies and exercise on the rules that govern VAT operations in the United Arab Emirates and GCC. In addition, the programme aims to develop the knowledge and skills of participants and provide VAT assessment tools to conduct gap analysis and develop action plans.


ll finance and accounting professionals at all levels, CFO’s, CEO’s, internal and external auditors, purchasing, HR and sales functions. Anyone interested in improving their knowledge of the VAT system and processes.


  • Develop awareness of VAT
  • Understand the characteristics of the VAT framework in the UAE and GCC
  • Explore VAT basic principles
  • Discover the impact of VAT on the organisational performance
  • Prepare VAT bookkeeping from A-Z
  • Learn how to comply with the new VAT law
  • Understand the VAT registration process
  • Develop skills in handling VAT on a daily basis and the role of accounting and non-accounting teams
  • Identify VAT gaps
  • Develop action plans for the next financial year


Below is an example of the course content. The content can be ‘tailored’ to meet the exact requirements of the client.

VAT Basics
  • The nature of VAT
  • Understanding Value
  • Added Tax How does VAT work?
  • Why VAT has been introduced?
  • Registering for VAT
  • VAT rates
  • Needs for bookkeeping
Understanding the UAE VAT Law
  • The framework of the GCC VAT law
  • The structure of the UAE VAT law
  • Defining the principles of VAT as per the UAE law
  • Implementation of VAT in the UAE
  • VAT and its implications on SME’s
  • How SME’s can handle the VAT process from A-Z
Supply under VAT
  • What is a supply?
  • What are the components of supply under VAT?
  • Types of supply under VAT
  • Standard rated supply
  • Zero rated supply
  • VAT exempt supply
  • Out of scope supply
  • Deemed supply
  • Composite supply
VAT Registration
  • Eligibility for registration
  • How to register for VAT
  • Supporting documents
  • VAT Timeline
  • Who can register as a VAT group?
  • Deregistration
  • Group registration – before deregistration
  • Voluntary deregistration
  • Compulsory deregistration
  • The consequences of deregistration
  • Transfer of a going concern
  • Pre-registration input tax
  • Pre-registration goods
  • Pre-registration services
VAT Accounting and Administration
  • The scope of VAT
  • The nature of VAT
  • Assessment
  • Appeals
  • VAT periods
  • The tax point
  • The actual tax point
  • The valuation of supplies
  • VAT transactions
  • Accounting for standard rated, zero rated and exempt supplies
  • Calculating and recording input VAT
  • The deduction of input tax
  • Calculating and recording output VAT
  • Supplies of goods
  • Supplies of services
  • Calculating VAT refund
  • Provisions for VAT refund
  • Avoiding penalties
  • Types of errors
  • Penalties for late notification of chargeability
  • Relief for impairment losses
GAP Analysis
  • Identifying and measuring VAT gap
  • 2018 Action Plan


The foundation of our training is anchored in activity-based experiential learning. This methodology takes into consideration different learning and communication styles, and more importantly language and cultural differences. It is through active participation that the adoption and application of theory is expedited.

Our training team pays careful attention to planning and designing effective instructional methods essential for the transfer of knowledge. It is the creative skill of our management trainers and consultants that reveal untapped skills of the delegates through:

  • Group discussion
  • Individual and syndicate activities
  • Individual and group tasks
  • Case studies
  • Role plays
  • Audio and video evaluation
  • Action planning
  • Experiential learning games
  • Presentations

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Abu Dhabi

P.O. Box 44705, Abu Dhabi,
United Arab Emirates
Phone: +971 2 6740340
Fax: +971 2 6743554

Tax Registration Number:
for VAT purposes, only in the UAE


P.O. Box 334058, Dubai,
United Arab Emirates
Phone: +971 4 2566414
Fax: +971 4 2566424

Tax Registration Number:
for VAT purposes, only in the UAE