Courses / Micro-credential
UAE VAT Essentials
CF-03
A practical guide to UAE VAT as it stands after the 2026 changes: the law, registration and penalties, classifying supplies, recovering and blocking input tax, and preparing and filing the VAT 201 return on EmaraTax. A full worked quarterly return and a lesson on the coming e-invoicing system turn the rules into skills you can use straight away.
Who it's for
Accountants, bookkeepers, finance staff and business owners who prepare, review or rely on UAE VAT returns.
What you'll be able to do
- Apply the UAE VAT registration tests and explain the 2026 law changes and penalties
- Classify supplies as standard-rated, zero-rated, exempt or out of scope and report them in the right box
- Determine recoverable input tax, including blocked items, the reverse charge and apportionment
- Prepare, reconcile, review and file a VAT 201 return on EmaraTax
- Explain the UAE e-invoicing model, scope, deadlines and penalties, and plan a business's readiness
Lessons
- 1VAT law, registration and penaltiesreading
- 2Taxable, zero-rated, exempt and out-of-scope suppliesreading
- 3Recovering input taxreading
- 4Blocked input taxreading
- 5Preparing and filing a VAT returnreading
- 6Worked example: a full quarterly VAT returnreading
- 7E-invoicing: what is changing and how to preparereading