11 September 2026 · Dubai FAQ
Dubai Board Directors: Transitional Dates
For fees that straddle 1 January 2023, the treatment follows when the director services were performed: services from that date are out of scope, while earlier ones followed the previous rules. Many Dubai directors kept charging VAT after the change by mistake, or stayed registered unnecessarily. Those errors (VAT wrongly charged, or returns filed incorrectly) should be reviewed and corrected, potentially through a voluntary disclosure.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Which rule applies
Follow the service date.
- Services from 1 Jan 2023 are out of scope.
- Earlier services followed the old rules.
- Straddling fees split by date.
- Document the periods.
Fix past mistakes
Errors are common and correctable.
- VAT wrongly charged post-2023.
- Unnecessary continued registration.
- Correct via voluntary disclosure if needed.
- Refund/adjust as appropriate.
Related guides
Frequently Asked Questions
For Dubai directors reviewing history.
How are fees around 1 Jan 2023 treated?
By the date the services were performed: from that date they are out of scope; earlier services followed the previous rules.
I kept charging VAT after 2023, what now?
That is a common error; it should be reviewed and corrected, potentially via a voluntary disclosure.
Do I need to unwind old VAT?
Where VAT was wrongly charged, it should be corrected and adjusted or refunded as appropriate.
Can Exiloz clean it up?
Yes. We review your history and correct any director-VAT errors.
Clean up your director VAT
Exiloz reviews your history and corrects any director-VAT errors.