English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A historical launch rule decides when Supplies and Imports fell on or after VAT commencement on 1 January 2019. Relevant Goods events are transport starting, customer disposal or completed installation; for Services, completion controls.

Who should read this?

Teams reviewing contracts, invoices or disputes crossing the 2019 VAT launch.

Why does it matter?

This is not the everyday current Tax-date rule. Use it only for facts spanning 31 December 2018 and 1 January 2019, then use ordinary date-of-Supply rules elsewhere.

Historical 2019 launchSpecified Goods eventsService completion

Current text

A. Tax shall be due on the Supply of Goods and Services and on the import of Goods from the date the Law comes into force. B. For the purposes of applying Article 75 of the Law, the date of Supply shall be regarded to be on or after the date the Law comes into force where any of the following cases occurs on or after the date the Law comes into force: 1. The start of the transport of Goods, if such transport is not under the Supplier’s supervision. 2. The Goods are placed at the disposal of the Customer. 3. The completion of the installation or assembly of Goods, for Supplies inclusive of installation or the assembly. 4. The completion of a Service.

Test the launch fact

  1. 1

    Confirm the issue concerns 1 January 2019 commencement.

  2. 2

    Classify Goods, Service or Import.

  3. 3

    Evidence transport, disposal or installation for Goods.

  4. 4

    Evidence Service completion.

  5. 5

    Test whether the event was on or after commencement.

  6. 6

    Do not substitute this rule for current ordinary timing.

Connected provisions

Direct legislative link

Law — Article (75)

Supplies after commencement

This Article implements the Law's launch rule.

Open connected Article
Thematic link

Law — Article (12)

Date of Supply

Ordinary rules apply outside the launch boundary.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (107)

Connected Madar tools

Connected Madar tools

Audit and Assessment Centre

Identify the audit or assessment-review stage and prepare an action list and report from your answers.

Illustrative example by Madar

Service started in December and completed in January

A Service begun in December 2018 but completed on 3 January 2019 has its specified completion event after commencement and is tested under the transitional rule. Contract continuation alone is not enough without the Article's event.

Questions to help you apply it

  • Launch-related fact?
  • Which specified event?
  • Before or after 1 January?
  • Which evidence?