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

Food items on the official list are zero-rated on Supply or Import only where they are not supplied by a restaurant, coffee shop or similar establishment and are not supplied by a caterer.

Who should read this?

Food retailers, importers, restaurants, cafés, caterers and product teams.

Why does it matter?

List inclusion is not enough when the context changes to restaurant or catering Supply. Product, Supplier and sales context must be tested together.

Officially listed itemNot restaurant or café SupplyNot catering

Current text

Tax shall apply at the zero rate on the Supply and import of food items, in accordance with the following conditions: 1. The Goods are not supplied by a restaurant, coffee shop or other similar establishment, 2. The Goods are not supplied by caterers. Exemptions

Verify product and sales context

  1. 1

    Match product and code to current official list.

  2. 2

    Record list date.

  3. 3

    Identify retail, restaurant or similar Supplier.

  4. 4

    Test catering context.

  5. 5

    Link classification to invoice and customs entry.

  6. 6

    Do not extend raw-item treatment to a prepared meal.

Connected provisions

Direct legislative link

Law — Article (53)

Basic food items

The Law sets zero rating and the list and Article define its scope.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (80)

Official guide

VAT General Guide — Version 1.15

Sector treatments

Official list

List of Zero-rated Basic Food Items

National Bureau for Revenue

Connected Madar tools

Connected Madar tools

Tax Invoice Centre

Check the invoice route and issue deadline, and calculate VAT for a single transaction.

Illustrative example by Madar

Same ingredient, different context

A listed food item sold packaged by a retailer may be tested for zero rating. A restaurant meal made from the same item is not zero-rated under this Article because restaurant Supplies are excluded.

Questions to help you apply it

  • Is the item listed?
  • What is its code?
  • Who Supplies it?
  • Is it restaurant or catering Supply?
  • Which list date was used?