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Imports; Imports by VAT law is goods or services that would be taxable if bought in the UAE. VAT is applicable and paid at the point of entry of import of goods into UAE. VAT on services imported is applied on by the reverse charge mechanism. To pay and claim vat on imports, importer has to keep the evidence of the documents of imports and custom documents (Article 48 of the regulation). Any unregistered business or individual cannot claim vat but he must pay to authority on imports. Exports; Exports of goods are zero rated. Services are also zero rated when these are given to the person which is outside of GCC. Export can be either direct or indirect. It depends on how the delivery is arranged by the recipient or by the supplier. (Art.30 of the regulations)

Tax Invoices The Agreement requires tax invoices to be issued in relation to the supply of taxable goods or services, including a deemed supply, and in cases where there is either full or partial receipt of consideration prior to the supply. The GCC Ministerial Committee determines the minimum details required, and the VAT Law and Regulations specify both the content and timings for the issuing of invoices. The VAT Law requires that the taxable person must issue an original invoice and deliver it to the recipient of the goods and services, including where the taxable person has made a deemed supply, unless there is no recipient, in which case it must be kept in the taxable person’s records. A valid tax invoice must show the following: a)The words ‘tax invoice’ in a prominent place; b)The supplier's name, address and Tax Registration Number; c)Where the recipient is VAT registered, it must show the recipient's name, address and Tax Registration Number; d)A sequential, number based on one or more series which uniquely identifies the document invoice number; e)The date when this Tax invoice is being issued; f)The date of the supply i.e. tax point, if different from the invoice date; g)There must also be a description sufficient to identify the goods or services being supplied; h)The invoice must also for each description of goods or services on that invoice show the unit price, the quantity or volume supplied, the rate of tax and the amount payable expressed in AED. i)The amount of any discount offered; j)The gross amount payable, expressed in AED; k)The tax amount payable, expressed in AED together with the rate of any exchange applied and the source of the exchange rate applied where the currency is converted from any currency other than UAE dirhams; l)Where the customer is required to account for VAT, e.g. reverse charge, then a statement to that fact and a reference to the relevant provision of the law. Art. 67 of the VAT Law requires that a tax invoice must be issued within 14 days of the date of supply. If the currency stated on the invoice is not AED then the amount stated will be converted into AED, according to the exchange rate approved by the Central Bank at the date of supply. If there are or will be sufficient records available to establish the particulars of a supply, a taxable person is not required to issue a tax invoice where the supply is a wholly zero-rated supply. (Art. 59(3) of the Regulations)

As of supply of services, it generally takes place on the earliest of dates: • when the services were performed; • when (and to the extent) the services had been paid for; • when a tax invoice for supply was issued. In relation to continuous supply of services, a supply will take place each time a payment was made or on the payment date specified on the invoice issued, whichever is the earlier, and at least once in every twelve month period.

السلام عليكم ورحمة الله إخوانى أعضاء المنتدى العظيم "محاسبة دوت نت". أردت من إنشاء هذا الموضوع أن يلتقى فيه محاسبى التكاليف يطرحون ما يقابلهم من مشكلات عملية وما توصلو له من حلول ويقدم بعضنا لبعض الحلول المثلى للمشكلات حتى يستفيد الجميع من هذه الخبرات. ويعلم محاسبى التكاليف أن محاسبة التكاليف تختلف من حيث الأسلوب من صناعة لأخرى. وحيث أننى أعمل فى شركة مجالها صناعة الكيماويات فقد إخترت أن يكون الموضوع خاص بمحاسبى تكاليف شركات الكيماويات والأدوية. كما أنى أعد بحث عن مشروع تطبيقى لتقديمه فى الدراسات العليا وسوف أضعه بين أيديكم عند الإنتهاء منه ليستفيد الجميع إن شاء الله. فأرجو من إخوانى الأعضاء مساعدتى فى إنتاج موضوع مفيد ومثمر للجميع. وبالله التوفيق.