From 1st January 2018, most of the products and services provided by Etisalat shall have VAT applied upon consumption, in compliance with the provisions of the law and its Executive Regulations i.e. a bundle of AED 100 will become AED 105

From 1st January 2018, most of the products and services provided by Etisalat shall have VAT applied upon their charges / fees in compliance with the provisions of the law and its Executive Regulations. Transitional arrangements will apply for contracts and/or services which span 1st January 2018.

A supplier registered or required to be registered for VAT must issue a valid VAT invoice for the supply. To be considered as a valid VAT invoice, the document must follow a specific format as mentioned in the legislation. In certain situations the supplier may be able to issue a simplified VAT invoice. The conditions for the VAT invoice and the simplified VAT invoice are mentioned in the legislation.