Article 25 of Decree Law No. 7 of 2017 on VAT provides for the date of supply of goods and services for the purpose of determining the date on which supply was made to ascertain the VAT to be calculated for payment, which shall be the earliest of any of the following dates:

ConditionDate of supply shall be earliest of
1. Goods transferred under the supervision of supplierDate on which goods have transferredThe date of receipt of paymentThe date on which the tax invoice was issued
2. Goods transferred but not supervised by supplierDate on which recipient of goods takes possession
3. Goods involving assembly and installationDate on which assembly or installation was complete
4. Import of goodsDate on which goods are imported
5. Supply made on returnable basisDate on which supply is accepted by the recipient but not later than 12 months
6. Supply of servicesDate on which provision of supply was completed


Article 25 stated above provides for general provision related to the date of supply of goods and services, whereas Article 26 covers special cases to ascertain the date of supply of goods or services.

Following supplies are considered as special supply under UAE VAT laws:

Special supplyDate of supply
1. Contract the involve periodic payment or consecutive invoices like royalty received on booksEarliest of:

a. Date of issue of tax invoice

b. Date on which payment is due as per tax invoice

c. Date of receipt of payment

Note: If the dates specified above exceed one year from the date of provision of supply then date of supply shall be the date of provision of such goods or services.
2. Payment for supply made through vending machineDate on which funds are collected from the machine
3. Date of deemed supply of goods ot servicesDate shall be either of

a. Date of supply

b. Date of disposal

c. Date of change of usage

d. Date of deregistration

4. Date of supply of vouchersDate of issuance or supply


Date of issue of tax invoice: Date of the tax invoice shall be within 14 days from the date of supply as stated above.

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The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn't constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn't accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information's provided herein above.

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