UAE VAT & Tax Engine
Output VAT (Q3)
AED 142,800
+12% vs Q2
Input VAT (Q3)
AED 68,420
Recoverable
Net VAT payable
AED 74,380
Due 28 Oct 2026
Last filing
Q2 FY26
Filed 28 Jul 2026
VAT summary by rate
| Tax code | Rate | Taxable base | VAT amount | Type |
|---|---|---|---|---|
| STD-AE | 5% | AED 2,856,000 | AED 142,800 | Output |
| STD-IN | 18% (IGST) | AED 240,000 | AED 43,200 | Output |
| ZERO-AE | 0% | AED 380,000 | — | Zero-rated |
| EXEMPT | 0% | AED 92,000 | — | Exempt |
| RC-AE | 5% | AED 410,000 | AED 20,500 | Reverse charge |
Net VAT by quarter (AED)
| Code | Name | Rate | Treatment | Jurisdiction | Use for |
|---|---|---|---|---|---|
STD-AE | Standard rated (UAE) | 5% | Output / Input | UAE | Domestic supplies, recoverable |
STD-AE-RC | Reverse charge (UAE) | 5% | Reverse charge | UAE | Imports, specified services |
ZERO-AE | Zero rated (UAE) | 0% | Output | UAE | Exports, intl transport, 1st 3m of residential |
EXEMPT | Exempt (UAE) | 0% | Output | UAE | Financial services, residential lease |
OUT-OOS | Outside scope | 0% | — | — | Transactions outside UAE VAT |
IGST-IN | IGST (India) | 18% | Output / Input | India | India entity supplies |
| Date | Source | Reference | Code | Taxable | VAT | Type |
|---|---|---|---|---|---|---|
| 30-Aug-2026 | Invoice | INV-2026-0391 | STD-AE | 1,124,000 | 56,200 | Output |
| 28-Aug-2026 | PO / Vendor bill | PO-2026-0087 | STD-AE | 86,400 | 4,320 | Input |
| 26-Aug-2026 | Sale | SAL-2026-0010 | STD-AE | 86,400 | 4,320 | Output |
| 18-Aug-2026 | Vendor bill | PO-2026-0082 | STD-AE | 41,200 | 2,060 | Input |
| 12-Aug-2026 | Imported service | EXP-2026-0207 | STD-AE-RC | 120,000 | 6,000 | Reverse charge |
Q3 FY26 draft return (AED)
| Line | Description | Amount (AED) |
|---|---|---|
| 1 | Standard rated supplies (5%) | 2,856,000 |
| 2 | Output VAT due (5%) | 142,800 |
| 3 | Standard rated expenses | 1,368,400 |
| 4 | Input VAT recoverable (5%) | 68,420 |
| 5 | Reverse charge — VAT due | 6,000 |
| 6 | Zero-rated / exempt supplies | 472,000 |
| 7 | Imports (reverse charge base) | 120,000 |
| Net VAT due to FTA | AED 80,380 | |
Final tax treatment must be reviewed by OGECT's UAE tax adviser. Tax rules evolve; configuration is centrally managed in Settings → Finance.
E-invoicing readiness checklist
- ✅ Stable invoice IDs
- ✅ Structured line items and tax data
- ✅ Customer / supplier tax IDs
- ✅ Currency + AED conversion data
- ⏳ Integration layer (Phase 8 — when FTA accredits ASPs)
- ⏳ Transmission / status logs
Note
As of 31 August 2026, the FTA describes e-invoices as structured electronic invoice data exchanged electronically and reported to the FTA. A PDF, Word document, image, scan or email alone is not an e-invoice. OGECT builds structured data from day one so integration with an approved ASP requires no schema rework.