Modell für E-Invoicing
  • Post Audit
Pflichtformat der Datei:
  • N/A
Anforderungen für B2G:
  • N/A
Anforderungen für die Archivierung
  • 5 Years
  • 15 Years for real estate
Elektronische Unterschrift
  • Nicht erforderlich

Zusammenfassung

Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Updates

02.07.23

  • Länder-Updates
New E-Commerce VAT Reporting Rules in the United Arab Emirates Currently, VAT registered taxpayers in the UAE are required to report taxable supplies in the emirate where the fixed establishment is located for resident taxpayers, or in the emirate where the supply is received for non-resident taxpayers. The UAE is made up of seven emirates: Abu Dhabi, Ajman, Dubai, Fujairah, Ras Al Khaimah, Sharjah, and Umm Al Quwain. As of 1st July 2023, the reporting rule will change for resident taxpayers that engage in e-commerce supplies. Change of reporting rule for resident taxpayers from 1st July 2023:
  • Resident taxpayers must report taxable supplies made through e-commerce in the emirate in which the supply is received, when the total value of supplies made through e-commerce exceeds 100 million UAE dirham ($27 million) per calendar year.
By adopting this new reporting requirement, the VAT revenue distribution between each emirate should be more equitable, and this requirement is in line with the global trend of taxing e-commerce supplies at the place of consumption.

12.22.22

  • Länder-Updates
Amendments to the VAT Decree from January 2023 Federal Decree-Law No. 18 of 2022 has been issued by the UAE Ministry of Finance amending certain provisions of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (the VAT Decree-Law). The amendments will take effect on 1st January 2023. The following are a summary of the major changes to the VAT Law:
  • Registered persons who make taxable supplies are allowed to apply for an exemption from VAT registration if all their supplies are zero-rated and/or they no longer make any supplies other than zero-rated supplies. (article 15)
  • Additional zero-rated goods and services have been added, e.g healthcare related goods and services, importation of gas, etc. (article 45)
  • Tax Credit Notes must be issued within 14 days from the date of issuing tax invoices. (article 62)
Aside from these amendments, business in the UAE will be subject to a 9% Corporate Tax from 1 June 2023, this will align UAE with other Gulf Cooperation Council states.

01.01.18

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Vereinigten Arabischen Emirate führen Mehrwertsteuer ein

Im Februar 2016 kündigte der Golf-Kooperationsrat (GKR) an, dass die Mehrwertsteuer (MwSt) in den Golfstaaten ab Januar 2018 eingeführt werden würde.

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Wir zeigen Ihnen, wie wir Ihr Unternehmen dabei unterstützen können, 100%ig rechtskonforme E-Rechnungen in 54 Ländern zu versenden. Geben Sie uns einfach Ihre Daten und einer unserer Mitarbeiter wird sich mit Ihnen in Verbindung setzen.