Value Added Tax (VAT) is a tax on consumption levied in the United Arab Emirates by the National Government. It was introduced on January 1, 2018. It is administered and collected by The Federal Tax Authority, primarily through the Federal Decree Law No (8) of 2017 on Value Added Tax. VAT is levied on most goods and services provided by registered businesses in the U.A.E. and some goods and services imported from outside the U.A.E. and G.C.C. Countries.