VAT and e-invoicing for gyms in the UAE
Memberships, personal training and shelf sales are invoiced at 5% VAT, and the VAT 201 is laid out from the posted entries, each box opening to the invoices behind it. You type the figures into EmaraTax by the 28th day after the period ends; the layout has not yet been checked with a live filing.
Aqid ERP charges VAT on an annual fee on the invoice you issue, even though the revenue is recognised over twelve months; when exactly the tax falls due on a prepaid membership is a question to settle with your tax adviser. A simplified tax invoice is allowed for a member who is not VAT-registered or a sale of AED 10,000 or less.
Invoices to individual members are outside the e-invoicing phases announced so far. Corporate plans are business invoices: Aqid ERP already signs them as PINT AE XML, and a gym under AED 50M of revenue sends them through an accredited service provider from 1 July 2027, after appointing one by 31 March 2027. Aqid ERP's connection to a provider is not yet live.