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.
x
SIGN UP TO BOOK
You're moments away from booking
x
x
Sign up with Facebook or Google
X
Total
Please Wait...
Time Slot not found
Duration :
X
Description
Important Information
Inclusions
Timings
Duration Departure Point Reporting Point Tour Language Meals
Option :
Description :
Departure TIme :
Note: If Tour Booked without Transfers, Please confirm the Tour Location & Timings with our Customer Support team if required.
Reviews
.0/5.0
2

.0/5.0

Excellent

No Reviews Available
Useful Info
Terms Conditions
FAQ
Booking Policy
Cancellation Policy
Child Policy
Please Wait...
Time Slot not found
X
Description
Important Information
Inclusions
Timings
Duration Departure Point Reporting Point Tour Language Meals
Option :
Description :
Departure TIme :
Note: If Tour Booked without Transfers, Please confirm the Tour Location & Timings with our Customer Support team if required.
Reviews
.0/5.0
2

.0/5.0

Excellent

No Reviews Available
Useful Info
Terms Conditions
FAQ
Booking Policy
Cancellation Policy
Child Policy
SEARCH NOW

Alert

×

No Yes
Tours and Sightseeing

Dubai Water Parks

  • Sort results by:

  • Most Popular

Best Water Parks in Dubai - Tours and Tickets

The water parks in Dubai and other Emirate cities are as wonderful and fascinating as the cities themselves. Dubai does not do anything half-heartedly. This fact is evident in its amazing water parks. Be it Wild Wadi Water Park or the Aquaventure Water Park in Dubai, all Dubai water parks have the ability to amaze you with its theme, rides and water pools. The Yas Water W
...Read more orld in Abu Dhabi is another water park which is a class apart. These water parks are not just fun for children but also a great experience for adults. It is a great place to have fun, try something adventurous, spend time with family and friends, and also to relax. Rayna Tours can arrange passes or tickets to any of the water parks in Dubai and nearby Emirate cities. Less
Travel Guide Dubai
0% Discount*

Legoland Water Park

Duration: 8 Hours (Approx)

Save on Legoland Water Park tour by booking your tickets online through Rayna Tours. With more than 20 rides, this one-of-a-kind park within Dubai Parks and Resorts has something to delight everyone in your family... Read More...

  • Instant Confirmation
  • Non Refundable
From
AED 239.75
AED 239.75  Save AED
SELECT Book Now
0% Discount*

Yas Water World from Dubai

Duration: 8 Hours (Approx)

To experience the ultimate in aquatic adventure, Rayna will arrange an enlivening trip to Yas Water World – the largest water theme park in Abu Dhabi! .. Read More...

  • Instant Confirmation
  • Free Cancellation 48 hours Prior
From
AED 258.35
AED 258.35  Save AED
SELECT Book Now
0% Discount*

Atlantis Water Park

Duration: Subject to Ticket selection

Spend a day of fun and adventure at one of the world’s best Atlantis water park. We take you to unearth the adventures of the Kingdom of Atlantis and fill you with absolute enjoyment. 
..
Read More...

  • Instant Confirmation
  • Free Cancellation 24 hours Prior
From
AED 302.20
AED 302.20  Save AED
SELECT Book Now
0% Discount*

Wild Wadi Water Park

Duration: 7 Hours (Approx)

The park features some of the world’s fastest and tallest rides in the world. We want you to test your guts and soak in unlimited wet fun without compromising on your comfort. Join us today!.. Read More...

  • Instant Confirmation
  • Free Cancellation 48 hours Prior
From
AED 316.25
AED 316.25  Save AED
SELECT Book Now
0% Discount*

Dreamland Aqua Park

Duration: 8 Hours (Approx)

Located about 45 minutes drive from Dubai, on the Umm Al Quwain’s picturesque coastline, is one of the UAE’s largest theme parks – Dreamland Aqua Park, covering an area of about 250,000 square meters... Read More...

  • Instant Confirmation
  • Non Refundable
From
AED 798.00
AED 798.00  Save AED
SELECT Book Now
0% Discount*

Iceland Water Park

Duration: 8 Hours (Approx)

A trip to Iceland Water park is what you need to cool off the Dubai heat. Rayna takes you to a cool tour of the Iceland water park to enjoy the best of water fun... Read More...

  • Instant Confirmation
  • Free Cancellation 48 hours Prior
From
AED 813.75
AED 813.75  Save AED
SELECT Book Now
Super Saver
9.90% Discount*

Tour Combination
Dubai City Tour + Dhow Cruise Dinner - Creek + Atlantis Water Park + Dubai Desert Safari with Dune Bashing

  • Instant Confirmation
  • SUPER SAVER DEALS
From
AED 818.15
AED 908.05  Save AED 89.90
SELECT Book Now
Super Saver
5.00% Discount*

Tour Combination
Dubai Burj Khalifa Tour + Ferrari World Theme Park + Dubai Dolphinarium + Ski Dubai Tickets + Glow Garden + Atlantis Water Park + Dubai Mall Aquarium + Miracle Garden Dubai + Global Village Dubai

  • Instant Confirmation
  • SUPER SAVER DEALS
From
AED 1594.58
AED 1678.50  Save AED 83.92
SELECT Book Now
Super Saver
10.00% Discount*

Tour Combination
Dubai Burj Khalifa Tour + Wild Wadi Water Park + Ferrari World Theme Park + Dubai Dolphinarium + Ski Dubai Tickets + Glow Garden + Atlantis Water Park + Dubai Mall Aquarium + IMG Worlds of Adventure + Dubai Parks and Resorts + Yas Water World from Dubai

  • Instant Confirmation
  • SUPER SAVER DEALS
From
AED 1998.09
AED 2220.10  Save AED 222.01
SELECT Book Now

Markup %

Duration: Time Slot:  working days
Processing Type:
 

Your Shopping Cart Is
Empty!

Total  

SEARCH NOW

Alert

×

No Yes

Tour Category

Activity Types

Alert Me to Unlock Deals
Don't miss out our Exciting Travel Deal! Keep track of Rayna’s smartest and best discount offers.
Talk to Us
Leave us your Query by entering the details below & we’ll be in touch with you shortly.
Dubai Water Parks Review
Average of 4.0/5.0 based on 12 reviews.

Overnight Desert Safari

Thank you for organizing a wonderful overnight desert safari for our company. We reached well in advance in spite of delays from our side at Dragon Mall as some persons went missing. The fire dance , belly dance and other activities were also good . Snacks and Food served also was good , I tasted each and every item . The cake cutting at the stroke of New year 2016 was well organized, we danced our heart out till about 1.30 AM , smoked shisha , had alcohol and other beverages as much as we wanted . The sleeping arrangement was also good . The morning breakfast also was excellent , Dosa, Idly, Omelet , Paratha , Egg curry, chutney, sambar , bread , chana masala etc . Then we left for Dune Bashing , excellent control by the drivers . Reached RAK Iceland water park by 1130 AM , both the bus drivers were also taken inside by us , had lunch inside by 2 PM , went thru some slides , rain dance , aqua football , volley ball etc left by 6 PM Reached Nayab Handi - Satwa for Dinner , left by 930PM and reached our accommodation by 1030 PM . Over all the trip was enjoyed by most of the people .

4.0/5.0

Fine service by Rayna Tours

We were very happy with service provided by Rayna Tours. Arranged Dubai visa at short notice. Incredible experience at Desert Safari and Atlantis Aqua Park recommended by Rayna. Very good accommodation too. They delivered what was promised! Special thanks to Jomy and Hafiz Ali.

4.0/5.0

Best 6 day trip to Dubai n Abu Dhabi

We went through Rayna tours n Travels for a 6 Day planned tour. We stayed in Bur Dubai which is the heart of the old city. Went to Atlantis, Dolphinarium, Desert safari, burj khalifa, Ferrari world, white masjid etc...it was well organized activities during our stay in the tent with best Arabic food ever. The trip was very organized and timily. Definitely one of the best tour company in Duba

5.0/5.0

Secure visa process”

They help you obtaining the visa process. I booked the hotel through them and the pickup from airport plus the atlantis waterpark tickets plus transfers. They provided everything that was agreed. The only thing I would recommend Rayna is to provide specific pickup times instead of ranges of times. For instance they told me that for airport pickup I should wait from 4 am until 4:30 am, I think this could improve as other tours offered me fixed pickup times and were always punctual.

4.0/5.0

Awesome experience”

Best time ever! Me and my friend booked a halfboard at Atlantis hotel with Rayna tours with visa processing and it was fast with a reasonable price. Whole experience was great! We had a good time. Will definitely avail the service again! Thank you Rayna Tours!

5.0/5.0

SEARCH NOW

Notification

×

SEARCH NOW

×