VAT, e-invoicing, corporate tax and end of service, explained with worked examples and checked against the authority's own pages.
How UAE overtime is paid under the 2021 Labour Law: the basic wage plus 25%, plus 50% between 10 pm and 4 am, a rest day worked, the two-hour and 144-hour limits, with an example in AED.
The UAE's WPS since Ministerial Resolution No. 340 of 2026: every MOHRE-registered employer pays wages through it, the previous month's wages fall due on the 1st, and MOHRE acts from the 2nd.
When a UAE business must or may cancel its VAT registration, how to apply on EmaraTax, the 30-business-day deadline the FTA gives, the final return and the penalty for applying late.
What a UAE tax invoice must show, when a simplified one is enough (AED 10,000), the 14-day rule, and what a tax credit note must carry since 1 October 2026.
How a UAE free zone company qualifies for 0% corporate tax on qualifying income, the conditions it must keep, the 5% or AED 5 million de minimis test, and what failing costs.
The UAE corporate tax return and payment deadline, how to file on EmaraTax, and the penalties: AED 10,000 for late registration, AED 500 a month for late filing, and late payment.
UAE VAT in 2026: the 5% rate, zero-rated and exempt supplies, the AED 375,000 and AED 187,500 thresholds, returns by the 28th, the law changes of 1 January 2026 and the penalties in force since 14 April 2026.
How UAE corporate tax works for an SME: 0% up to AED 375,000 of taxable income, 9% above, who must register, the return deadline, and when Small Business Relief applies.
A plain guide to the UAE's VAT 201 return: sales by emirate, zero-rated and exempt supplies, imports, reverse charge, recoverable VAT, the 28-day deadline, and the AED 375,000 threshold.
The UAE gratuity formula under Federal Decree-Law 33 of 2021: 21 days' basic wage a year for the first five years, 30 days after, capped at two years' wage. Worked example in AED.
The UAE's e-invoicing system covers invoices to businesses and to government, not sales to consumers. The dates for businesses above and below AED 50 million, the five-corner model and PINT AE.
5 % import VAT on the customs value plus duty: how a registered importer declares it in the VAT return instead of paying at the border, how an unregistered one pays it, and the reverse charge on services from abroad.
What accounting software in the UAE must do: the tax rules, e-invoicing, payroll, currency, Arabic, your data and the price. A checklist to compare products against.
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