Tax advisory for retailers, FMCG, and consumer brands.
All prices displayed must be VAT-inclusive per NBR rules. POS system VAT calculation accuracy. Simplified tax invoices for retail (under BD 500). Multi-product receipts with mixed VAT rates.
Buy-one-get-one-free — both items form a single supply. Discounts at point of sale reduce VAT base. Post-sale rebates require credit notes. Returns and exchanges — VAT adjustment procedures.
Points earned — no VAT event at earning. Points redeemed — consideration for supply, reduce VAT base. Multi-party loyalty schemes — who accounts for VAT? Gift cards — prepayment, VAT at redemption.
Mall outlets, standalone shops, pop-up stores. Each location may need separate tax registration.
Online store, marketplace, and social commerce. Delivery charges — standard-rated supply of services.
Online order, in-store pickup. Time of supply — when goods collected or payment received (earlier).
App-based sales, in-app purchases, and subscription boxes. Digital receipt requirements.
