Value Added Tax Education Guide

The UAE Federal Tax Authority has issued its first dedicated VAT Guide for the education sector (VATGED1), providing important clarification for schools, nurseries, universities, training providers and other education-sector businesses.

Key areas addressed in the Guide include:

• The strict conditions for zero-rating educational services;
• The VAT treatment of related supplies, including field trips, extracurricular activities and special-needs support; accommodation, distance learning, healthcare services and school transport; and grants, scholarships and third-party funding; and
• Input VAT recovery where institutions make taxable, exempt and non-business supplies.

In our latest alert, we break down the key clarifications and practical takeaways from the Guide. Read it here.