VAT and e-invoicing for private schools in the UAE
UAE VAT law zero-rates qualifying education. Which of your charges qualify, whether tuition, transport, uniforms, books or trips, is a question for your tax adviser, so agree it before you set up your fee items. Aqid ERP keeps zero-rated, exempt and standard-rated sales apart, so each reaches its own box of the VAT 201; you enter the figures on EmaraTax.
Families are consumers, and sales to consumers are outside the e-invoicing phases announced so far. A school still receives e-invoices from its suppliers, though, so it needs an accredited service provider too: under AED 50M of revenue, appointed by 31 March 2027, with e-invoicing from 1 July 2027. Aqid ERP generates signed PINT AE XML for the invoices it issues; its connection to a provider is in progress and not yet live.
Input VAT at 5% on supplier bills is recorded as you post them. How much of it you can recover depends on your VAT position, which your adviser sets with you.