In recent years, the United Arab Emirates has implemented a value-added tax (VAT) system to diversify its revenue sources and further strengthen its economy. This system requires businesses to register for VAT, charge VAT on their goods and services, and submit regular VAT returns to the authorities. The introduction of VAT in the UAE is a significant step towards achieving economic stability and sustainable growth. Additionally, VAT ensures a fair and balanced distribution of the tax burden among businesses and consumers.