The manual by Omar Sami, Managing Partner at TME Legal, offers an in-depth legal examination of the introduction and application of VAT in the UAE. It provides a practical guide that helps businesses and consultants navigate the specific challenges of the VAT system in a market traditionally characterized by tax exemptions. This work details the registration requirements for businesses with the Federal Tax Authority, the legal requirements for Tax Invoices, and the VAT treatment of bad debts. Further key areas include the various legal remedies available to businesses in the event of tax authority decisions, as well as the deadlines and procedures for correcting tax returns. The book also provides comprehensive knowledge on compliance requirements and tax criminal law aspects, which are of central importance for businesses to operate successfully within the legal framework of the UAE.