> ## Documentation Index
> Fetch the complete documentation index at: https://gobl-improv.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# United Arab Emirates

## Base Details

| Key              | Value                   |
| ---------------- | ----------------------- |
| Tax Country Code | <code>AE</code>         |
| Currency         | <code>AED</code>        |
| Base Time Zone   | <code>Asia/Dubai</code> |

## Tax Categories

| Code             | Name | Title           |
| ---------------- | ---- | --------------- |
| <code>VAT</code> | VAT  | Value Added Tax |

### VAT Rates

| Key                   | Name          | Percents | Description                                                                                              |
| --------------------- | ------------- | -------- | -------------------------------------------------------------------------------------------------------- |
| <code>zero</code>     | Zero Rate     | 0.0%     | A VAT rate of 0% applicable to specific exports, designated areas, and essential services.               |
| <code>standard</code> | Standard Rate | 5%       | Applies to most goods and services unless specified otherwise.                                           |
| <code>exempt</code>   | Exempt        |          | Certain goods and services, such as financial services and residential real estate, are exempt from VAT. |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* <code>credit-note</code>