{
  "$comment": "Machine-readable companion to https://valem.run/calculators/uae/vat. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/uae/vat",
  "dataUrl": "https://valem.run/calculators/uae/vat.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "United Arab Emirates vat model by Valem (https://valem.run/calculators/uae/vat), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/uae/vat/verify",
  "country": "uae",
  "countryName": "United Arab Emirates",
  "formula": "vat",
  "formulaName": "VAT",
  "title": "VAT Calculator UAE 2026 — Add or Remove 5%",
  "answer": "UAE VAT is 5%, the lowest standard rate in this catalog. Registration is mandatory above AED 375,000 of taxable supplies, voluntary from AED 187,500, and unavailable below that.",
  "lang": "en",
  "currency": "AED",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 6 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 6,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-05"
  },
  "sources": [
    {
      "label": "Federal Tax Authority - Federal Decree-Law No. 8 of 2017, Article 3 (5%)",
      "url": "https://tax.gov.ae/DataFolder/Files/Legislation/Federal%20Decree-Law%20No.%208%20of%202017%20and%20amendments%20-%20For%20Publishing.pdf",
      "checked": "2026-10-05"
    },
    {
      "label": "Federal Tax Authority - Cabinet Decision 52 of 2017, Articles 7-8 (AED 375,000 / 187,500)",
      "url": "https://tax.gov.ae/Datafolder/Files/Legislation/Executive%20Regulation%20of%20Federal%20Decree%20Law%20No%208%20of%202017%20-%20Publish%2017112022.pdf",
      "checked": "2026-10-05"
    }
  ],
  "terminalOutput": "registrationStatus",
  "headlineOutput": "vatAmount",
  "inputs": [
    {
      "name": "amount",
      "type": "number",
      "label": "Amount",
      "minimum": 0
    },
    {
      "name": "direction",
      "type": "string",
      "label": "Direction",
      "enum": [
        "add",
        "remove"
      ]
    },
    {
      "name": "annualTurnover",
      "type": "number",
      "label": "Taxable turnover, last 12 months",
      "minimum": 0
    },
    {
      "name": "reverseCharge",
      "type": "boolean",
      "label": "B2B reverse charge applies"
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "formula": "$const.standardRate"
    },
    {
      "name": "effectiveRate",
      "type": "number",
      "formula": "reverseCharge ? 0 : rate"
    },
    {
      "name": "netAmount",
      "type": "number",
      "formula": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
    },
    {
      "name": "vatAmount",
      "type": "number",
      "formula": "$round(netAmount * effectiveRate, 2)"
    },
    {
      "name": "grossAmount",
      "type": "number",
      "formula": "$round(netAmount + vatAmount, 2)"
    },
    {
      "name": "mustRegister",
      "type": "boolean",
      "formula": "annualTurnover > $const.registrationThreshold"
    },
    {
      "name": "registrationStatus",
      "type": "string",
      "formula": "annualTurnover > $const.registrationThreshold ? 'required' : annualTurnover > $const.registrationThresholdVoluntary ? 'optional' : 'not available'"
    }
  ],
  "testCases": [
    {
      "description": "S1 100.00 AED net at 5%",
      "given": {
        "amount": 100,
        "direction": "add",
        "reverseCharge": false,
        "annualTurnover": 0
      },
      "expect": {
        "vatAmount": 5,
        "grossAmount": 105,
        "netAmount": 100
      }
    },
    {
      "description": "S2 105.00 AED gross back to net",
      "given": {
        "amount": 105,
        "direction": "remove",
        "reverseCharge": false,
        "annualTurnover": 0
      },
      "expect": {
        "netAmount": 100,
        "vatAmount": 5
      }
    },
    {
      "description": "S3 reverse charge: the supplier charges no VAT",
      "given": {
        "amount": 100,
        "direction": "add",
        "reverseCharge": true,
        "annualTurnover": 0
      },
      "expect": {
        "vatAmount": 0,
        "grossAmount": 100
      }
    },
    {
      "description": "S4 above AED 375,000: registration is required",
      "given": {
        "amount": 100,
        "direction": "add",
        "reverseCharge": false,
        "annualTurnover": 400000
      },
      "expect": {
        "mustRegister": true,
        "registrationStatus": "required"
      }
    },
    {
      "description": "S5 between the two figures: voluntary registration",
      "given": {
        "amount": 100,
        "direction": "add",
        "reverseCharge": false,
        "annualTurnover": 250000
      },
      "expect": {
        "mustRegister": false,
        "registrationStatus": "optional"
      }
    },
    {
      "description": "S6 below AED 187,500: registration is not available at all",
      "given": {
        "amount": 100,
        "direction": "add",
        "reverseCharge": false,
        "annualTurnover": 100000
      },
      "expect": {
        "mustRegister": false,
        "registrationStatus": "not available"
      }
    }
  ],
  "spec": {
    "id": "vat-uae",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "amount": {
          "type": "number",
          "minimum": 0
        },
        "direction": {
          "type": "string",
          "enum": [
            "add",
            "remove"
          ]
        },
        "annualTurnover": {
          "type": "number",
          "minimum": 0
        },
        "reverseCharge": {
          "type": "boolean"
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "effectiveRate": {
          "type": "number",
          "readOnly": true
        },
        "netAmount": {
          "type": "number",
          "readOnly": true
        },
        "vatAmount": {
          "type": "number",
          "readOnly": true
        },
        "grossAmount": {
          "type": "number",
          "readOnly": true
        },
        "mustRegister": {
          "type": "boolean",
          "readOnly": true
        },
        "registrationStatus": {
          "type": "string",
          "readOnly": true
        }
      }
    },
    "constants": {
      "standardRate": 0.05,
      "registrationThreshold": 375000,
      "registrationThresholdVoluntary": 187500
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'amount': 100, 'direction': 'add', 'reverseCharge': false, 'annualTurnover': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "$const.standardRate"
      },
      {
        "path": "$.effectiveRate",
        "expr": "reverseCharge ? 0 : rate"
      },
      {
        "path": "$.netAmount",
        "expr": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
      },
      {
        "path": "$.vatAmount",
        "expr": "$round(netAmount * effectiveRate, 2)"
      },
      {
        "path": "$.grossAmount",
        "expr": "$round(netAmount + vatAmount, 2)"
      },
      {
        "path": "$.mustRegister",
        "expr": "annualTurnover > $const.registrationThreshold"
      },
      {
        "path": "$.registrationStatus",
        "expr": "annualTurnover > $const.registrationThreshold ? 'required' : annualTurnover > $const.registrationThresholdVoluntary ? 'optional' : 'not available'"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "VAT",
          "layout": "vertical",
          "components": [
            {
              "id": "note",
              "type": "staticText",
              "text": "One rate of 5%, the lowest standard VAT rate of any country in this catalog, and no reduced band: supplies outside it are zero-rated or exempt rather than cheaper, which is a different mechanism. The UAE is the first country here with TWO cited registration figures. Above AED 375,000 of taxable supplies registration is mandatory; between AED 187,500 and AED 375,000 it is voluntary; below AED 187,500 you may not register at all. That last band is why this page reports a registration STATUS rather than a yes/no - \"not required\" would wrongly suggest a small business could still opt in. Both tests look back over the previous 12 months OR forward to what is anticipated, so the obligation can arise from an expectation rather than an outturn."
            },
            {
              "id": "inputs",
              "type": "fieldSet",
              "label": "Your figures",
              "components": [
                {
                  "id": "amount",
                  "type": "numericField",
                  "label": "Amount",
                  "bind": "$.amount",
                  "helperText": "Net amount when adding VAT, gross amount when removing it."
                },
                {
                  "id": "direction",
                  "type": "selectField",
                  "label": "Direction",
                  "bind": "$.direction",
                  "options": [
                    {
                      "value": "add",
                      "label": "Add VAT (net → gross)"
                    },
                    {
                      "value": "remove",
                      "label": "Remove VAT (gross → net)"
                    }
                  ]
                },
                {
                  "id": "reverseCharge",
                  "type": "checkboxField",
                  "label": "B2B reverse charge applies",
                  "bind": "$.reverseCharge",
                  "helperText": "The customer accounts for the VAT, so you charge none."
                },
                {
                  "id": "annualTurnover",
                  "type": "numericField",
                  "label": "Taxable turnover, last 12 months",
                  "bind": "$.annualTurnover",
                  "helperText": "A rolling window, not a calendar year — the test can trip in any month."
                }
              ]
            },
            {
              "id": "sep",
              "type": "separatorLine"
            },
            {
              "id": "vatTile",
              "type": "statTile",
              "label": "VAT",
              "value": "$.vatAmount"
            },
            {
              "id": "netTile",
              "type": "statTile",
              "label": "Net",
              "value": "$.netAmount"
            },
            {
              "id": "grossTile",
              "type": "statTile",
              "label": "Gross",
              "value": "$.grossAmount"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Detail",
              "items": [
                {
                  "label": "Rate applied",
                  "value": "$.effectiveRate"
                },
                {
                  "label": "Statutory rate",
                  "value": "$.rate"
                },
                {
                  "label": "Registration",
                  "value": "$.registrationStatus"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 2,
              "items": [
                {
                  "label": "Federal Tax Authority - Federal Decree-Law No. 8 of 2017, Article 3 (5%)",
                  "url": "https://tax.gov.ae/DataFolder/Files/Legislation/Federal%20Decree-Law%20No.%208%20of%202017%20and%20amendments%20-%20For%20Publishing.pdf",
                  "date": "2026-10-05",
                  "covers": [
                    "standardRate"
                  ]
                },
                {
                  "label": "Federal Tax Authority - Cabinet Decision 52 of 2017, Articles 7-8 (AED 375,000 / 187,500)",
                  "url": "https://tax.gov.ae/Datafolder/Files/Legislation/Executive%20Regulation%20of%20Federal%20Decree%20Law%20No%208%20of%202017%20-%20Publish%2017112022.pdf",
                  "date": "2026-10-05",
                  "covers": [
                    "registrationThreshold",
                    "registrationThresholdVoluntary"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 100.00 AED net at 5%",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.reverseCharge": false,
          "$.annualTurnover": 0
        },
        "expect": {
          "$.vatAmount": 5,
          "$.grossAmount": 105,
          "$.netAmount": 100
        }
      },
      {
        "description": "S2 105.00 AED gross back to net",
        "given": {
          "$.amount": 105,
          "$.direction": "remove",
          "$.reverseCharge": false,
          "$.annualTurnover": 0
        },
        "expect": {
          "$.netAmount": 100,
          "$.vatAmount": 5
        }
      },
      {
        "description": "S3 reverse charge: the supplier charges no VAT",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.reverseCharge": true,
          "$.annualTurnover": 0
        },
        "expect": {
          "$.vatAmount": 0,
          "$.grossAmount": 100
        }
      },
      {
        "description": "S4 above AED 375,000: registration is required",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.reverseCharge": false,
          "$.annualTurnover": 400000
        },
        "expect": {
          "$.mustRegister": true,
          "$.registrationStatus": "required"
        }
      },
      {
        "description": "S5 between the two figures: voluntary registration",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.reverseCharge": false,
          "$.annualTurnover": 250000
        },
        "expect": {
          "$.mustRegister": false,
          "$.registrationStatus": "optional"
        }
      },
      {
        "description": "S6 below AED 187,500: registration is not available at all",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.reverseCharge": false,
          "$.annualTurnover": 100000
        },
        "expect": {
          "$.mustRegister": false,
          "$.registrationStatus": "not available"
        }
      }
    ]
  }
}