Considered supplies are not really supplies which a trade makes. As it were for the reason of VAT, these are considered on standard with the assessable supply and in like manner VAT is charged at 5%. To know more on the occurrence considered as regarded supply in VAT Registration, it would be ideal if you examined ‘What is Regarded Supply’.

In case you closely see at the occasions of regarded supply in VAT Dubai, either it is made without thought or devoured for non-business reason or exchanged. Since these are assessable and distinctive from your standard assessable supply, it is exceptionally vital for businesses to get it the taking after:

How to decide the esteem of Considered Supplies in VAT

How to decide the Date/Time of Regarded Supplies in VAT

How to issue a Assess receipt for Regarded Supplies in VAT

Esteem of Regarded Supply in VAT Registration

The esteem of products or administrations which are obtained to create Assessable Supplies but are really utilized for making regarded supplies, will be rise to to the whole fetched brought about by the assessable individual to form this a considered supply of merchandise or Administrations. In other words, the genuine internal fetched of regarded supplies will be considered as a esteem on which VAT ought to be paid.

For case, Ali Saves Ltd acquired 15 computers for AED 30,000/- and paid VAT of AED 1,500/-. Ali Saves Ltd profited Input Charge Credit of AED 1,500/-.

Out of these 15 computers, 14 were utilized for keeping up the records and accounts of the trade and 1 was utilized for individual reason.

The esteem of 1 computer which was utilized for the non-business reason will be the genuine taken a toll brought about i.e. 2,000 AED. Appropriately, Ali Saves Ltd will be obligated to pay VAT Return uae of AED 100 (2,000 * 5 / 100).

Date or Time of Regarded Supplies in VAT

Time of supply alludes to the time when yield VAT on regarded supplies is required to be paid. The date of regarded supply of merchandise or administrations is the genuine date of their supply, disposal, alter of utilization or the date of Deregistration.


On 1st February 2018 Ali Saves Ltd obtained 15 computers for AED 30,000/- and paid VAT Registration of AED 1,500/-. Ali Saves Ltd profited Input Charge Credit of AED 1,500/-.

Out of These 15 computers, 1 was put into individual utilization on 15th Walk, 2018.

Here, the time of considered supply will be 15th Walk and in like manner, Ali Saves Ltd is obligated to pay VAT whereas recording Walk month’s VAT return uae.

Charge Receipt for VAT Regarded Supplies

In spite of the fact that VAT regarded supplies are not real supplies made by the assessable individual, still it requires you to issue a charge receipt or to keep adequate records in books for making considered supplies. The enrolled commerce making a VAT regarded supply ought to issue an unique Assess Receipt and provide it to a beneficiary of products or administrations, in the event that accessible. This will be appropriate to considered supplies like trade resources provided without thought, free tests, endowments etc.

In the event that the genuine beneficiary of merchandise or administrations isn’t available, you would like to keep the records for making regarded supplies. By and large, the records of books to account for the considered supplies and VAT return uae obligation on such supplies will be adequate here. This will be appropriate to the regarded supply of trade resources utilized for the non-business reason.

You can also register for VAT Registration UAE on our website: 


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