The UAE Federal Tax Authority has published a VAT Guide for the Automotive Sector (VATGAM1), which is dated 29 June 2021. The guide covers the VAT treatment of the sale of cars in the UAE, the sale of used/pre-owned cars in the UAE, the lease of cars, the export of cars, the import of cars, and other related matters.
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Overview
Short brief
VAT was introduced with effect from 1 January 2018 in the United Arab Emirates ("UAE"). As a general consumption tax on the supply of goods and se…