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VAT & Invoicing Policy

Effective date: 8 August 2026 · Version: 1.0

This policy explains how Collaboration Hub General Trading L.L.C ("CoHub") applies UAE Value Added Tax and issues invoices. It forms part of our Terms & Conditions. CoHub is the seller of record for all goods sold on the platform, so every invoice you receive is issued by CoHub.

1. Legal Framework

CoHub applies VAT in accordance with Federal Decree-Law No. 8 of 2017 on Value Added Tax and its Executive Regulations (Cabinet Decision No. 52 of 2017), including the tax invoice requirements of Article 59 of the Executive Regulations, and applicable Federal Tax Authority (FTA) guidance.

2. Our VAT Status

  • CoHub is registered for VAT in the UAE.
  • Tax Registration Number (TRN): [●]
  • The standard VAT rate of 5% applies to taxable supplies of goods delivered within the UAE, unless the law provides a different treatment for a specific supply.

3. Currency & Price Display

  • All prices are quoted, invoiced and payable in UAE Dirhams (AED).
  • Platform prices state their VAT treatment ("excl. VAT" or "incl. VAT"). In all cases, VAT is calculated and shown as a separate line on quotations, proforma invoices and tax invoices, so the total payable is always clear before your final confirmation.

4. Proforma Invoice — Before Payment

  • After expert review of your order, CoHub issues a Proforma Invoice stating the goods, quantities, unit prices, any bulk discounts, VAT at 5% and the total payable on delivery.
  • The Proforma Invoice is a commercial document only. It is clearly marked as a proforma, it is not a tax invoice, and it cannot be used to recover input VAT.
  • The COD amount collected at delivery equals the Proforma Invoice total.

5. Tax Invoice — After Payment & Packing

  • The official Tax Invoice is issued by CoHub after payment completion and packing of the order, and in all cases within the timeframe required by UAE VAT legislation (currently 14 days from the date of supply).
  • The Tax Invoice is delivered electronically to your registered email / account (and in print where agreed).
  • Delivery personnel do not issue tax invoices; the payment acknowledgment issued at the door is not a tax invoice.

6. Tax Invoice Contents

Each Tax Invoice includes the particulars required by Article 59 of the Executive Regulations, including:

  1. The words "Tax Invoice" clearly displayed;
  2. CoHub's name, address and TRN;
  3. The customer's name, address and TRN (where the customer is VAT-registered);
  4. A sequential or unique invoice number;
  5. The date of issue, and the date of supply if different;
  6. A description of the goods supplied;
  7. For each line: unit price, quantity, VAT rate and the amount payable in AED;
  8. Any discount offered;
  9. The gross amount payable in AED;
  10. The total VAT amount payable in AED.

Where the law permits, CoHub may issue a simplified tax invoice (for supplies not exceeding the threshold set by the Executive Regulations to recipients who are not VAT-registered).

7. TRN Capture for B2B Customers

  • VAT-registered customers should record their TRN and exact registered legal name in their account, or provide them before final order confirmation.
  • These details are printed on the Tax Invoice, supporting your input VAT recovery.
  • CoHub is not responsible for input-VAT recovery difficulties caused by missing or incorrect TRN details supplied by the customer; corrected re-issuance is available on request where legally permissible.

8. Credit Notes & Adjustments

  • Where goods are returned, an order is adjusted, or a refund is due after a Tax Invoice has been issued, CoHub issues a Tax Credit Note referencing the original Tax Invoice, in accordance with Article 60 of the Executive Regulations.
  • The credit note states the value of the adjustment and the corresponding VAT, and supports the parties' VAT accounting.

9. Rounding & Totals

Line amounts and totals are calculated in AED; where rounding is required, it is performed in accordance with the Executive Regulations (to the nearest fils on a line-item basis).

10. Records

CoHub retains tax invoices, tax credit notes and related records for at least five (5) years in accordance with UAE tax legislation. We recommend customers retain their copies for the same period.

11. Contact

Questions about VAT or invoicing: [email protected] [●]

Collaboration Hub General Trading L.L.C — [●], United Arab Emirates · TRN: [●]

This policy is published in English and Arabic. In case of inconsistency, the English version prevails to the maximum extent permitted by applicable UAE law. This page provides general information about our invoicing practice and is not tax advice; please consult your tax adviser for your own VAT position.