UAE VAT Deemed Supply Checker
What this checker does
Under Article 11 of the VAT Law, giving away goods or services for free, or putting a business asset to non-business use, can be treated as a "deemed supply" — meaning you owe output VAT on it, even though you didn't charge anyone. This tool checks whether a specific case is a deemed supply, applying the exception for gifts and samples worth AED 500 or less per recipient per year, and the exception where the total value of deemed supplies in the preceding 12 months doesn't exceed AED 40,000.
Disclaimer
This tool covers the two main exceptions to deemed supply — the AED 500 gift/sample cap and the AED 40,000 aggregate threshold — but doesn't cover every scenario, such as assets held on deregistration or the specific valuation rules for deemed supplies of services. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, before making any VAT return adjustments.
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Your Deemed Supply Position
Answer the questions above to check your deemed supply position.
Last Updated: 15 August 2026