VAT Faq's

1. Q: What will the 5% VAT be charged on?

E.g: Below table is indicative room charge for 5 star hotel

Description Room Rate + Service Charge
Room Rate 1,000
10% Municipality Fee 100
10% Service Charge 100
Gross room rate 1,200
Tourism Dirham 20
Sub-Total 1,220
5 % VAT 1100 x 5% = 55
Grand Total 1,275
A: VAT will be applied on Room rate + service charge as demonstrated in the above table.

2. Q: Is VAT charged on customs duties?

A: VAT will be charged on the final amount including custom duties. Import VAT can be recovered as per the VAT regulations.

3. Q: Will VAT be applied on payments received in 2017 for 2018 bookings?

A: Any bookings for supply of goods and services to be delivered in 2018 will be subject to VAT. VAT will also be applicable on long term stays in 2018 (and onwards) whether or not the contract was signed prior to the issue or implementation of the law. Please refer to article (70) of the Cabinet Decision No.

(52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax.

By way of an example, VAT will be applicable in the following scenarios:

a. Reservations made for 2018 before the official VAT announcement.

b. Reservations made for 2018 after VAT announcement.

c. Long term stay guests before VAT announcement continuing their stay in 2018.

4. Q: In cases where some units are owned and leased out by non-licensed persons, how is VAT going to be charged?

A: VAT will be charged in the same manner as a licensed business/person. Any business/person having taxable supplies over AED 375,000 over the last 12 months should register and account for VAT on all supplies after registration, even if the person is not duly licensed to conduct activity.

5. Q: Is VAT applicable to below services?

a. Tourist Visa. The Tourist Visa fee will be subject to a cabinet decision on Government fees. However, any third party services relating to processing and issuance of tourist visas are subject to VAT.
b. Local private transport (Hotel transportation for guests). This follows the Exempt rule, so the customer shall not be charged VAT, except as otherwise set out in article (45) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax
c. Complimentary services. If a complimentary service is funded by the Hotel and is provided to the guest without any consideration, then it is not taxable. Please refer to article (28) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax
d. No show and cancelled bookings.are taxable so long as funds have been received by the hotel.
e. House Use (Rooms used by hotel staff for free). VAT on house-use depends on the details of the nature of accommodation provided. Please refer to article (53) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax
f. Rebate/discount.The price of goods and services may be reduced by the value of the discount and then VAT will be applied to the post discount rate. Please refer to article (28) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax
g. Redemption of Loyalty points /Rewards.This is typically taxable but dependent on the nature of the loyalty program, whether the reward points have been purchased or granted for no consideration.
h. Sales Offers for Free night stays (e.g. Pay for 2 nights stay for 3). The price of goods and services may be reduced by the value of the discount. Please refer to article (28) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax
i. Reservations from Government entities.Taxable.
j. Barter agreement. Taxable at the market value of the goods or services. Please refer to article (25) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax.
k. Outsourced staff/ Shared services.Taxable.
l. FOC Items (Free of Charge). Similar treatment as rebates, discounts and complimentary. Depends on the nature of the FOC and how it has been granted. Please refer to article (28) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax
m. Incentives/Commission to third party (Local and overseas).Taxable.
n. Security Services/ Valet/Contract staff. Taxable.
o. Housekeeping / Engineering/Catering services to the leased outlets inside the hotels. Taxable.

6. Q: Is VAT applicable on advance payments immediately or at the time the service is availed?

A: VAT will be applicable on advance payments immediately. As an exception, VAT on advance payments received in 2017 for 2018 bookings will be payable in 2018. Please refer to article (25&26) of the Federal Decree-Law No. (8) of 2017 on Value Added Tax

7. Q: Is VAT applicable on refundable deposits?

A: If a deposit is completely refundable, it is not subject to VAT. If there is any administration fee included in the refund, the administration fee is taxable.

8. Q: Is VAT applicable on MICE businesses?

A: MICE businesses are subject to VAT, however a refund scheme for foreign businesses is detailed at article (67) of the Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax

9. Q: Implication of VAT on 1St January 2018 for Hotel

On New Year's Eve 31-Dec-2017, hotels will be operating beyond midnight and as such bills will be produced during early hours of 1-Jan-2018. Are these charges subject to VAT?

A: VAT shall be applicable at the earlier of:

a.The time of opening of the business on 1 January 2018.

b.7AM on 1 January 2018.

10. Q: Is VAT applicable on long term leases? In light of residential leases being exempt from VAT, how are hotel leases going to be treated?

A: Stays in hotels are taxable irrespective of length of stay

11. Q: In cases when goods and services are supplied on a daily basis, but invoicing is done on a quarterly basis, when is VAT recorded? At the time of issuing the invoice or monthly?

A: At the time of issuing the invoice. Please refer to article (25&26) of the Federal Decree-Law No (8) of 2017 on Value Added Tax.

12. Q: Is it mandatory to mention the VAT registration number on the invoices/pro-forma/quotation?

A: Tax Registration Number has to be mentioned on invoices for all registrants.

Q: Integration of VAT software with Hotel PMS & Back office

As per the VAT regulations every establishment has to purchase the VAT software approved by the FTA and to be linked with back office (accounting software). As the Hotels are using two systems (E.g Opera(Front office) & Sun system (Back office),In this case which one to be linked (Opera shows full transactions and the back office shows the summary).

A: DTCM will update the industry as soon as further information has been in relation to the software integration.

13. Q: Clarity on payment cycle & method, as well as list of violations.

A: Payment cycle is dependent on Tax periods which are allocated to each entity as per its turnover. Method payment shall be electronic. Administrative penalties are listed in the Cabinet Decision no. 40 of 2017 on www.tax.Government.ae

Tables of Violations and Administrative Penalties
Appendix to the Cabinet Decision No. (40) Of 2017

Table (1): Violations and Administrative Penalties related to the Implementation of the Federal Law
No. (7) of 2017 on Tax Procedures Administrative Penalty (AED) Description of Violation
Description of Violation Administrative Penalty (AED)
1 The failure of the person conducting Business to keep the required records and other information specified in Tax Procedures Law and the Tax Law (10,000) for the first time. (50,000) in case of repetition.
2 The failure of the person conducting Business to submit the data, records and documents related to Tax in Arabic to the Authority when requested. (20,000)
3 The failure of the Taxable Person to submit a registration application within the timeframe specified in the Tax Law. (20,000)
4 The failure of the Registrant to submit a deregistration application within the timeframe specified in the Tax Law (10,000)
5 The failure of the Registrant to inform the Authority of any circumstance that requires the amendment of the information pertaining to his tax record kept by Authority. (5,000) for the first time.
(15,000) in case of repetition
6 The failure of the person appointed as a Legal Representative for the Taxable Person to inform the Authority of his appointment within the specified timeframe. The penalties will be due from the Legal Representative's own funds. (20,000)
7 The failure of the person appointed as a Legal Representative for the Taxable Person to file a Tax Return within the specified timeframe. The penalties will be due from the Legal Representative's own funds. (1,000) for the first time.
(2,000) in case of repetition within (24) months.
8 The failure of the Registrant to submit the Tax Return within the timeframe specified in the Tax Law. (1,000) for the first time.
(2,000) in case of repetition within (24) months.
9 The failure of the Taxable Person to settle the Payable Tax stated in the submitted Tax Return or Tax Assessment he was notified of, within the timeframe specified in the Tax Law. The Taxable Person shall be obligated to pay a late payment penalty consisting of:
- (2%) of the unpaid tax is due immediately once the payment of Payable Tax is late;
- (4%) is due on the seventh day following the deadline for payment, on the amount of tax which is still unpaid.
- (1%) daily penalty charged on any amount that is still unpaid one calendar month following the deadline for payment with upper ceiling of (300%).
10 The submittal of an incorrect Tax Return by the Registrant. Two penalties are applied:
1. Fixed penalty of:(3,000) for the first time.(5,000) in case of repetition

2. Percentage based penalty shall be applied on the amount unpaid to the Authority due to the error and resulting in a tax benefit as follows:

- (50%) if the Registrant does not make a voluntary disclosure or he made the voluntary disclosure after being notified of the tax audit and the Authority has started the tax audit process, or after being asked for information relating to the tax audit, whichever takes place first.

- (30%) if the Registrant makes the voluntary disclosure after being notified of the tax audit and before the Authority starts the tax audit.

- (5%) if the Registrant makes a voluntary disclosure before being notified of the tax audit by the Authority.
11 The Voluntary Disclosure by the Person/Taxpayer of errors in the Tax Return, Tax Assessment or Refund Application pursuant to Article 10 (1) and (2) of the Tax Procedures Law. Two penalties are applied:
1. Fixed penalty of: (3,000) for the first time.(5,000) in case of repetition

2. Percentage based penalty shall be applied on the amount unpaid to the Authority due to the error and resulting in a tax benefit as follows:

- (50%) if the Person/Taxpayer makes a voluntary disclosure after being notified of the tax audit and the Authority starting the tax audit or after being asked for information relating to the tax audit, whichever takes place first.

- (30%) if the Person/Taxpayer makes the voluntary disclosure after being notified of the tax audit but before the start of the tax audit

- (5%) if the Person/Taxpayer makes voluntary disclosure before being notified of the tax audit by the Authority.
12 The failure of the Taxable Person to voluntarily disclose errors in the Tax Return, Tax Assessment or Refund Application pursuant to Article 10 (1) and (2) of this the Tax Procedures Law before being notified that he will be subject to a Tax Audit Two penalties are applied:
1. Fixed penalty of:(3,000) for the first time.(5,000) in case of repetition
2. (50%) of the amount unpaid to the Authority due to the error resulting in a tax benefit for the Person/Taxpayer.
13 The failure of the Person conducting Business to facilitate the work of the Tax Auditor in violation of the provisions of Article (21) of the Tax Procedures Law. (20,000)
14 The failure of the Registrant to calculate Tax on behalf of another Person when the registered Taxable Person is obligated to do so under the Tax Law. The Registrant shall be obligated to pay a late payment penalty consisting of:
- (2%) of the unpaid tax is due immediately once the payment of Payable Tax is late;

- (4%) is due on the seventh day following the deadline for payment, on the amount of tax which is still unpaid.

- (1%) daily penalty charged on any amount that is still unpaid one calendar month following the deadline for payment with upper ceiling of (300%).
15 A Person not accounting for any tax that may be due on import of goods as required under the Tax Law. (50%) of unpaid or undeclared tax.
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Burj Khalifa Sky Tickets

3Reviews
Availability: Daily
Duration:1 Hour (Approx)
Starting Time: 22:00:00
Pickup & Drop Back
Instant Confirmation
Free Cancellation 48 hours Prior
Printed Voucher Accepted
English / Arabic
From
 372.75
From 372.75
372.75
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TOUR OVERVIEW
Burj Khalifa Sky Tickets

Burj Khalifa Sky tour gives you a royal experience, as soon as you enter the 148th floor lounge. A dedicated elevator that takes you to the world's highest outdoor observation deck.

148th floor has a terrace which adds to the experience of observatory deck. It also gives Interactive experience that helps explore different places of the Emirate making it an interesting experience. Personalized attention of official ambassador is provided through out the tour of 148th and 125th floor. These ambassadors guide you with authenticate information about Burj Khalifa, with details about infrastructure, landscape design and interiors.

125th floor has a magnificent 360degree view of the city. To add to it, it also has telescopes and A Falcon eye view- Special screen that gives a unique view of important places.


INCLUSIONS
    • Pick up from your Hotel (If transfer option selected)
    • Entrance ticket to 148th Floor and 125th Floor Observation deck
    • Personalized attention of Official ambassadors
    • Refreshments (cold drinks snacks)
    • 30 minutes on 148th floor
    • Interactive screen providing excellent view of different corners of emirates
    • 360 degree view
    • Visit to 125th floor - as much time as you want to spend
    • Falcon eye view – access to telescope from 125th floor
    • Drop off at your Hotel (If transfer option selected)

TIMINGS
Duration Departure Point Reporting Point Tour Language Meals
1 Hour (Approx) Hotel (Centrally located in City Center Area Dubai / Sharjah Sahara Centre Dubai Side) Hotel Lobby English / Arabic
Option : 1
148th Floor Tickets (Non Prime Hours)
Description :
Enjoy the best of 'Sky Level (125th Floor )' and 'At The Top Level' (148th Floor) along with a multimedia presentation.
Pick up Time :
TBA (To be advised)
Option : 2
148th Floor Tickets (Prime Hours)
Description :
Enjoy the best of 'Sky Level (125th Floor )' and 'At The Top Level' (148th Floor) along with a multimedia presentation.
Pick up Time :
TBA (To be advised)
Note: If Tour Booked without Transfers, Please confirm the Tour Location & Timings with our Customer Support team if required.
IMPORTANT INFORMATION
    • This is a booking voucher only in case of booking an attraction entrance, it is must to download ticket from Booking Admin Panel and carry the ticket separately.
    • Burj Khalifa attraction Tickets come with different time slots.Our website allows you a selection to choose the current available time slots for the Burj Khalifa Ticket.
    • Bring the Ticket Voucher along with your Passport Copy or Emirates ID and present it to the At the Top 'Will Call' counter.
    • The Booking Confirmation is valid only for the specific date and time shown thereon and shall automatically expire upon the lapse of this specific date and time.
    • Tickets can only be used once and is not subject to refund or exchange of any kind whatsoever.
    • Lost, damaged and / or stolen Tickets cannot be replaced, refunded or exchanged in any manner.
    • This product must not be individually sold to an end consumer at rates lower than the attraction's gate prices. It can only be discounted if in combination with other products and under no circumstances should its standalone price be featured less than the original gate price.
    • As per the new taxation rules of UAE, 5% VAT will be implemented for all hospitality related services from 1st Jan 2018.
    • Location Address - Burj Khalifa - 1 Sheikh Mohammed bin Rashid Blvd - Dubai 
BOOKING POLICY
Cancellation Policy
All Cancellations made 48 hours prior to the Tour departure time NO charges will be applicable
If Cancellation made within 48 hours to your Tour departure time 100% charges will be applicable
If eligible for Refund your Amount will be returned back to your Account within 7 working days
Ticket Policy - Once your tickets are issued system will not allow you to cancel any order
Child Policy
  • Children under 4 years will be considered as infant and entry will be free of cost.
  • Children between age 4 to 12 will be considered as child and charged child rate.
  • Children above age 12 will be considered as an adult and charged adult rate.
REVIEWS
5.0/5.0
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very excellent servies

thanks to Riany Dian from rayna tours & travels we are stay for 3 days in nuran marina redsidences she helps us so much i come to dubai with my husband and we book from her buj khalifa sky tickets and red dune safari exclusive and dolphin adventure on atlanthis and we enjoy so much rayna tours is the best thanks We had a really amazing day

5.0/5.0

Excellent

Trip of a lifetime! Best Birthday Ever

My boyfriend and I visited Dubai to celebrate our 30th birthdays. The Rayna Tours representative Mirza Ali (From the Emirates Towers Hotel) was so helpful to us creating our schedule of excursions and tours. He always thoroughly explained everything in detail and made sure everything we did was within our time constraints and budget. He was definitely the most helpful person at our hotel. All Inclusive Desert Safari: Our guide Siraj Mohammad was awesome he made the trip fun and we got to stop at the market for official head wraps before we started. He made time for us to take plenty of pictures and answered whatever questions we had. This is one of the best excursions for you to get a lot for your money. We selected to add the ATV bikes onto our package and it was so worth it. We did the one around the track since we already did dune bashing. Trust me you don't need to be up and down the dunes again after the thrilling ride. The truck we used was clean with no odors. Don't eat before Dune bashing there's a lot of up and down, twists and turns. There's so many activities included, Henna, Hookah, Camel Riding, Food, Fire Dance, Belly dancing and shopping. We especially enjoyed the dune bashing and camels. If your more scary don't sit in the front, it's like being in the front of a roller-coaster. There is plenty of food and beverages so don't worry about that. If your American be prepared for the cultures cuisine there are sodas and water as well. The excursion was an all day event which we enjoyed. It was the first thing we did when we got to Dubai Everyone on location was very friendly and willing to explain anything we didn't understand. Even the group we traveled with was amazing. It was great meeting people from all walks of life. City Tour of Abu Dhabi: This is a bus ride around Abu Dhabi. If you have long legs sit in the front. The bus does stop for snacks if needed. Our tour guide ADNAN SABIR was hilarious and informative. He was by far the coolest tour guide we met on the trip. He always offered to take our pictures at every stop. He thoroughly explained things and made the trip educational but fun which is important on tour rides. Some tours can be boring but not this one. What we loved about him most was his carefree spirit. ***Ladies be sure to have long pants and tops to visit the Mosque it is a MUST.*** not a option. I appreciated that they gave us garments to go over our clothes as we wanted to be respectful of the culture and Mosque's beliefs. The Mosque is breathtaking it is a MUST SEE. This was an experience I will never EVER forget. I do suggest bringing water with you as it is much much hotter there. It was supplied by the tour guide after the visit but just in case you're like me EXTRA THIRSTY :). Ferrari world was cool as well, I would suggest the gift shop as they were reasonably priced for small gifts. Burj Khalifa Tour: I would suggest upgrading to the 148th floor view. Its the highest you can go and your pictures will be amazing. Go during sunset vs at night. The night view is beautiful don't get me wrong but I feel like the pictures would've been better at mid-day which is what our tour rep suggested but we didn't have time to go at that time so we went at night. Overall this company is the best tour company to go with when visiting Dubai. The cars are clean, people are friendly and speak good English. We will definitely be back. Thank you to everyone!

5.0/5.0

Excellent

Very Good Experience

We enjoyed our experience in Burj Khalifa very much. We bought the tickets trough Rayna Tours easily and we liked to be at the top of Khalifa. Thanks to Mr. Dhirendra as he helped us very kindly.

5.0/5.0

Excellent

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