Circular No. (6) of 2018 Concerning The Value-Added Tax in Governmental Contracts To all governmental entities in the Emirate of Abu Dhabi Peace and Allah’s mercy and blessings be upon you, We are pleased

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Circular No. (6) of 2018
Concerning The Value-Added Tax in Governmental
Contracts
To all governmental entities in the Emirate of Abu Dhabi
Peace and Allah’s mercy and blessings be upon you,
We are pleased to greet you and to extend our sincere gratitude for your
continuous cooperation to realise the common interest.
Pursuant to the provisions of Decree by Federal Law No. (8) of 2017
concerning the Added Value Tax and its Executive Regulation, the
following should be observed:
1. All governmental contracts shall contain an explicit text indicating that
the value of the contract or the prices included therein are inclusive of
VAT, so that the contracts clearly include the following items:
a. The contract value;
b. The Value-Added Tax;
c. The total value of the contract (i.e. the value of the contract plus the
Value-Added Tax);
2. The governmental entities shall, where necessary, amend their contracts
concluded before the date of 1 January 2018, to include the VAT related
to the goods and services provided after the date of 31st December of
2017 and disburse it against tax invoices.
We value your efforts and thank you for your cooperation
For your necessary action
May Allah guide you
Jassem Bu Ataba Al Zaabi
Chairman of the Executive Committee
For enquiries, please contact Mr. Jassem Mohammed Al Hosani on Tel: 028101656 or via
email: DOF_VATportal@dof.abudhabi.ae
Date: 23/07/2018

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