VAT regime applies in the UAE since January 1, 2018.
The standard VAT rate is 5%, imposed on most goods, services and imports.
Some goods and services are zero rated or VAT exempt.
Zero VAT applies to exports, supply of gas and certain services e.g. healthcare.
Exempt VAT applies inter alia to financial services and domestic passenger transport.

The filing of VAT returns is on a monthly/quarterly basis depending on the turnover.
The return must be filed by the 28th day following the reporting period.
The threshold for VAT registration is an annual turnover in the previous year exceeding AED 375,000 .