Every VAT-registered business in the UAE must pay VAT while making purchases and collect VAT while selling its products or services. With the implementation of the new Value Added Tax regime w.e.f 1st January 2018, the VAT calculation in UAE has become a daily activity for all entities. The taxable entities must pay the due tax to the government after deducting the VAT paid on purchases (Input VAT) from the VAT collected from sales (Output VAT).