UAE Tax Agent (Federal Tax Authority) · FTA Tax Agent exam
UAE Tax VAT VAT and Excise Tax: mock exams and practice questions
320 original exam-style questions for UAE Tax VAT VAT and Excise Tax, with full timed mock exams in the real format and an explanation for every answer. Free for everyone until 31 January 2027.
- 320practice questions
- 7syllabus areas
- 3 hoursfull mock, like the real exam
UAE Tax VAT exam format
3 hours, computer-based (Fincora design modelled on the FTA Tax Agent exam). Law as at 1 November 2026: VAT, Excise and Tax Procedures decree-laws as amended from 1 January 2026, the VAT Executive Regulation as amended from 1 October 2026, penalties from 14 April 2026 and the e-invoicing timeline. The pass mark is 67%.
| Section | Format | Marks |
|---|---|---|
| Section A | 60 four-option multiple-choice questions × 1 mark | 60 |
| Section B | 4 scenario cases × 5 tasks × 2 marks: number entry in AED, multiple response, matching | 40 |
| Total | 100 |
Syllabus areas covered
- A · VAT framework and registration28 questions
- B · Supplies, place, time, value and reverse charge72 questions
- C · Zero rate, exemption and special schemes46 questions
- D · Input tax recovery56 questions
- E · Invoices, returns and e-invoicing38 questions
- F · Excise tax42 questions
- G · Tax procedures and penalties38 questions
Try 3 free UAE Tax VAT questions
Real Fincora questions, with the full explanation. Sign up free for the full bank and timed mocks.
Sample question 1 · A · VAT framework and registration
An adviser is updating a client's VAT procedures manual for the changes that Cabinet Decision No. 149 of 2026 made to the Executive Regulation, most of which apply from 1 October 2026. Which of these changes belongs in that update?
- A For input tax on financial services to non-residents, "outside the State" now means in the UAE under 30 days
- B A registrant receiving services from abroad no longer issues itself a tax invoice under the reverse charge
- C Late payment of payable tax attracts a penalty of 14% a year, charged monthly on the unpaid amount
- D A person with revenue of AED 50 million or more must appoint an Accredited Service Provider for e-invoicing
Show the answer
Answer: A. Cabinet Decision No. 149 of 2026 amended the VAT Executive Regulation, mostly from 1 October 2026. One change is to Article 52(2), which decides when the recipient of exempt financial services is outside the State (so that the supplier can recover the related input tax): a person present in the UAE for less than 30 days (previously "less than a month"), where the presence is not effectively connected with the supply, is treated as outside the State. This aligns it with the 30-day test already used for zero-rated exports of services in Article 31(2).
The other changes come from different instruments:
- no reverse-charge self-invoice: Federal Decree-Law No. 16 of 2025 (Article 48(1), VAT Decree-Law), from 1 January 2026;
- 14% a year late-payment penalty: Cabinet Decision No. 129 of 2025 amending Cabinet Decision No. 40 of 2017, from 14 April 2026;
- ASP appointment for persons with revenue of AED 50 million or more: Ministerial Decision No. 244 of 2025, deadline extended to 30 October 2026.
Sample question 2 · B · Supplies, place, time, value and reverse charge
Wadi Utilities LLC, a VAT registrant, makes four supplies in November 2026. Which ONE of them is a supply of goods for UAE VAT purposes?
- A Granting a five-year licence to use its billing software platform
- B Repairing a customer's transformer using only its engineers' labour
- C Supplying electricity through the grid to a factory in Ajman
- D Assigning to a buyer its rights under a long-term supply contract
Show the answer
Answer: C. Article 1 of the VAT Decree-Law defines Goods as physical property that can be supplied, including real estate, water and all forms of energy; Article 5 covers supplies of goods (transfer of ownership or of the right to dispose of goods). Anything that is not a supply of goods is a supply of services (Article 6), which includes licences of intangible rights, labour-only repairs and assignments of rights. Electricity is therefore a supply of goods, and its place of supply follows the special rule for water and energy in Article 28.
Sample question 3 · C · Zero rate, exemption and special schemes
Which of these supplies, each made by a registrant in October 2026, is exempt from VAT as a supply of bare land?
- A Sale of a plot with no buildings or civil engineering works on it
- B Sale of a plot on which the concrete frame of a warehouse has been half built
- C Sale of a plot laid out and surfaced as a finished commercial car park
- D Sale of a completed retail unit together with the land beneath it
Show the answer
Answer: A. Under Article 46 of the VAT Law, the supply of bare land is exempt. The Executive Regulation defines bare land as land that is not covered, wholly or partly, by any completed or partially completed buildings or civil engineering works.
Only the empty plot qualifies. The half-built warehouse, the finished car park and the retail unit with its land are supplies of commercial real estate, standard-rated at 5%.
Practise UAE Tax VAT the way you'll sit it
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