Study Notes — UAE VAT, Excise & Corporate Tax

What Is VAT in the UAE? — The basics: what VAT is, the 5% standard rate, zero-rated vs exempt supplies, and who it applies to.
UAE VAT Registration: Thresholds and How TRNs Work — Mandatory vs. voluntary registration thresholds, the application shape, and what a TRN actually is.
How to File a VAT201 Return: Box-by-Box Overview — What the VAT201 return actually asks for, section by section, from Box 1 through the net VAT due calculation.
UAE Corporate Tax Basics: Rates, Registration, and Deadlines — The 0%/9% rate structure, registration rules, Free Zones, Small Business Relief, and filing deadlines.
UAE Excise Tax: What's Taxed, at What Rate, and Registration Rules — Excise goods categories and rates, the no-threshold registration rule, and Designated Zones explained.
UAE Pass: The Digital Identity Every FTA Service Requires — What UAE Pass is, how account creation actually works, and why it's separate from the FTA's own site.
Paying UAE Tax Dues: GIBAN Bank Transfers and Card Payments — How GIBAN works, the card-payment gateway hand-off, and why bank transfer is the fee-free option.
UAE Tax Penalties: Late Registration, Filing, and Payment — Why registration, filing, and payment are separately enforced, and what Voluntary Disclosure is for.
VAT vs. Excise Tax vs. Corporate Tax: How the Three UAE Taxes Differ — A side-by-side comparison of what triggers registration, the rates, and filing frequency for each UAE federal tax.