Payment certificate

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A payment certificate is the client's or consultant's confirmation of the amount due on an interim payment application. Under UAE VAT rules the certificate alone does not trigger VAT, but the invoice or payment due date it leads to usually does.

Where you meet it

Turn a certificate into an invoice with the payment certificate calculator. Related: interim payment application and advance payment.

Sources

  1. FTA VAT Guide: Real Estate (VATGRE1), section 12 on the construction industry
  2. Federal Decree-Law No. 8 of 2017 on Value Added Tax and amendments (Federal Tax Authority)

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