100 questions and answers Each item is a 4-option MCQ. Open a question, tap A–D. Green is correct, red is wrong. Original practice — not an official paper.
1. Some government bodies have A) no invoices ever by law always B) a 28% GST rate C) KHDA as their FTA D) special VAT registration or designation situations
Tap A, B, C or D.
Answer: D) special VAT registration or designation situations
Suppliers still need to know if VAT applies.
2. Do not assume school fees are always VAT-free; A) charge 5% on every nursery by street rumour B) use UK VAT education rules as UAE law C) check the supply type against FTA education rules D) treat KHDA rating as a TRN
Tap A, B, C or D.
Answer: C) check the supply type against FTA education rules
Curriculum and who supplies the service matter.
3. FTA public clarifications beat A) a mall poster as the VAT law B) WhatsApp rumours C) a taxi driver’s rate card D) a hotel flyer as a public clarification
Tap A, B, C or D.
Answer: B) WhatsApp rumours
Bookmark tax.gov.ae.
4. Official rules for UAE VAT in the UAE come from A) a forwarded WhatsApp list B) the authority named on the current notice C) a sports commentary D) a restaurant menu
Tap A, B, C or D.
Answer: B) the authority named on the current notice
Always open the official PDF or site.
5. A practice page about UAE VAT should A) teach the stable map, not invent a form date B) promise a vacancy tomorrow C) copy a leaked paper D) hide the country name
Tap A, B, C or D.
Answer: A) teach the stable map, not invent a form date
GKSchools does not invent cycles.
6. If two websites disagree about UAE VAT in the UAE, trust A) the official commission, board, or ministry B) the louder influencer C) a screenshot with no URL D) a 2014 blog comment
Tap A, B, C or D.
Answer: A) the official commission, board, or ministry
Check the domain.
7. Students search UAE VAT because A) it is a high-intent local phrase in the UAE B) it is a US state test only C) it is a Hindi-only quiz D) it is a cooking term
Tap A, B, C or D.
Answer: A) it is a high-intent local phrase in the UAE
Keep answers in the language of the search.
8. The safest first click for UAE VAT is A) buying a random PDF first B) skipping eligibility C) the official explainer, then practice questions D) ignoring the syllabus
Tap A, B, C or D.
Answer: C) the official explainer, then practice questions
Read the map, then tap to score.
9. Eligibility for UAE VAT is decided by A) a cousin’s memory B) the published rules for that year C) a cinema ticket D) a weather app
Tap A, B, C or D.
Answer: B) the published rules for that year
Rules can change by notification.
10. A mock set on UAE VAT is A) a leaked booklet B) a live scorecard C) original practice, not an official paper copy D) a visa stamp
Tap A, B, C or D.
Answer: C) original practice, not an official paper copy
Use it to learn the pattern.
11. When UAE VAT uses a calculator rule, follow A) any phone app in the hall B) a smartwatch always C) sharing a friend’s device D) the paper’s approved-calculator list
Tap A, B, C or D.
Answer: D) the paper’s approved-calculator list
Invigilators check devices.
12. Negative marking on UAE VAT, if any, is A) always −1 on every paper worldwide B) never used anywhere C) stated on that year’s instruction sheet D) the same as SAT always
Tap A, B, C or D.
Answer: C) stated on that year’s instruction sheet
Do not guess the penalty.
13. Subject choice for UAE VAT should match A) the course or career you want next B) only what a neighbour picked C) the shortest form D) a random code
Tap A, B, C or D.
Answer: A) the course or career you want next
Wrong paper waste a year.
14. A resit or remark for UAE VAT is A) a WhatsApp appeal B) an official process with a deadline C) automatic every year D) free forever
Tap A, B, C or D.
Answer: B) an official process with a deadline
Read the board’s remark page.
15. Past papers for UAE VAT are useful when A) you only read the cover B) you attempt them timed, then check the mark scheme C) you memorise one year D) you skip the mark scheme
Tap A, B, C or D.
Answer: B) you attempt them timed, then check the mark scheme
Timing builds exam stamina.
16. Syllabus changes for UAE VAT appear in A) a 2010 textbook only B) the current specification or circular C) a meme D) a taxi advert
Tap A, B, C or D.
Answer: B) the current specification or circular
Confirm the year on the PDF.
17. Access arrangements for UAE VAT need A) a note written in the hall B) a parent phone call during the test C) an approved application before the paper D) nothing ever
Tap A, B, C or D.
Answer: C) an approved application before the paper
Apply early through the school or centre.
18. Results for UAE VAT are released A) whenever a coaching centre guesses B) every Sunday C) only on social media D) on the date the official body publishes
Tap A, B, C or D.
Answer: D) on the date the official body publishes
Bookmark the results page.
19. Certificates for UAE VAT are issued by A) a photocopy shop B) a blog C) the awarding body named on the paper D) FIFA
Tap A, B, C or D.
Answer: C) the awarding body named on the paper
Keep digital and paper copies.
20. If UAE VAT is an eligibility test, passing it A) guarantees a posting next week B) does not by itself give a job letter C) replaces a degree always D) cancels other exams
Tap A, B, C or D.
Answer: B) does not by itself give a job letter
Recruitment is a later step.
21. If UAE VAT is an entrance exam, a rank A) is a visa B) is used by colleges as they notify C) is a salary D) is a passport
Tap A, B, C or D.
Answer: B) is used by colleges as they notify
Admission lists are separate.
22. Fees for UAE VAT must be paid A) to a personal UPI of a stranger B) in a parking lot C) on the official portal named in the notice D) only in cash to a tout
Tap A, B, C or D.
Answer: C) on the official portal named in the notice
Save the receipt.
23. Photo and ID rules for UAE VAT are A) printed on the admit card B) the same as a concert ticket C) optional D) only for teachers
Tap A, B, C or D.
Answer: A) printed on the admit card
Carry the exact ID listed.
24. A name mismatch on UAE VAT documents should be A) ignored B) corrected through the official channel before the day C) fixed with correction fluid in the hall D) posted on a group chat
Tap A, B, C or D.
Answer: B) corrected through the official channel before the day
Boards reject mismatched IDs.
25. Study time for UAE VAT works better as A) one 12-hour cram once a year B) only watching reels C) a daily short set you can finish D) skipping weak topics forever
Tap A, B, C or D.
Answer: C) a daily short set you can finish
Come back tomorrow for a new order.
26. Current-affairs items mixed with UAE VAT should be A) undated rumours B) invented summit hosts C) dated facts you can verify D) copied paywalled PDFs
Tap A, B, C or D.
Answer: C) dated facts you can verify
We rotate practice; we do not invent news.
27. Internal links from a UAE VAT page should go to A) random shopping carts B) broken admin URLs C) login walls D) the country hub and related exams
Tap A, B, C or D.
Answer: D) the country hub and related exams
Students need the next tap.
28. Language of answers on this UAE VAT page is A) Hindi only B) a mix that confuses crawlers C) emoji only D) English, because this desk is /en/
Tap A, B, C or D.
Answer: D) English, because this desk is /en/
Hindi GK stays on the main site.
29. Group vs grade language on UAE VAT must stay A) swapped for SEO B) copied from another country C) as the official body writes it D) hidden
Tap A, B, C or D.
Answer: C) as the official body writes it
UPSC Group A is not RBI Grade B.
30. A calculator-allowed paper for UAE VAT still needs A) only the final number B) no units C) a photo of the screen D) working shown where the mark scheme asks
Tap A, B, C or D.
Answer: D) working shown where the mark scheme asks
Method marks exist.
31. Multiple-choice on UAE VAT is scored from A) the option you lock B) the option you whispered C) all four options D) the question number
Tap A, B, C or D.
Answer: A) the option you lock
Tap once; green is correct, red is wrong.
32. A “today’s 5” strip on UAE VAT is A) breaking news from a newsroom B) a live official paper C) a daily rotate of the same 100-question bank D) a paid leak
Tap A, B, C or D.
Answer: C) a daily rotate of the same 100-question bank
Order changes at midnight so you return.
33. Sharing an UAE VAT admit card publicly can A) expose personal data B) raise your rank C) pay the fee twice D) change the syllabus
Tap A, B, C or D.
Answer: A) expose personal data
Keep numbers private.
34. Coaching claims about UAE VAT cut-offs are A) always exact in January B) the same for every state C) unofficial until the authority publishes them D) copied from SAT
Tap A, B, C or D.
Answer: C) unofficial until the authority publishes them
Treat them as gossip.
35. A practical or oral for UAE VAT, if any, is A) optional decoration B) replaced by a tweet C) the same as a written MCQ D) part of the published assessment
Tap A, B, C or D.
Answer: D) part of the published assessment
Check the weighting.
36. Transfer or migration after UAE VAT follows A) a YouTube comment B) the receiving school or university rules C) a taxi driver D) a currency app
Tap A, B, C or D.
Answer: B) the receiving school or university rules
Get the letter in writing.
37. Disability support for UAE VAT is A) a secret extra hour for anyone B) forbidden everywhere C) an official access arrangement D) only for staff
Tap A, B, C or D.
Answer: C) an official access arrangement
Ask the centre early.
38. A formula sheet for UAE VAT is allowed only if A) that paper’s instructions say so B) you printed one at home always C) your friend has one D) it is in another language
Tap A, B, C or D.
Answer: A) that paper’s instructions say so
Invigilators collect extras.
39. Units in a UAE VAT numerical answer should A) match the question (cm, $, £, R) B) be skipped to save time always C) be US customary only D) be Roman numerals
Tap A, B, C or D.
Answer: A) match the question (cm, $, £, R)
Unit marks are easy marks.
40. Estimation before calculating UAE VAT items A) wastes the whole paper B) catches calculator slips C) is banned D) replaces working
Tap A, B, C or D.
Answer: B) catches calculator slips
Sense-check the size of the answer.
41. Reading the question twice on UAE VAT helps because A) command words change the mark scheme B) the paper is always one word C) options never trick D) time is unlimited
Tap A, B, C or D.
Answer: A) command words change the mark scheme
Circle the command word.
42. Command words such as explain / calculate / compare on UAE VAT mean A) the same one-word reply B) draw a picture only C) different depths of answer D) skip the question
Tap A, B, C or D.
Answer: C) different depths of answer
Marks follow the verb.
43. A data booklet for UAE VAT (if issued) is A) your personal notebook B) a phone download in the hall C) optional graffiti D) part of the exam stationery
Tap A, B, C or D.
Answer: D) part of the exam stationery
Use the values they give.
44. Revision notes for UAE VAT should list A) definitions, exceptions, and one worked example B) only motivational quotes C) 50 copied PDFs unread D) someone else’s login
Tap A, B, C or D.
Answer: A) definitions, exceptions, and one worked example
Short notes beat hoarding.
45. Sleep before a UAE VAT paper usually beats A) an all-night first reading of the syllabus B) skipping breakfast only as a strategy C) arriving without ID D) both of those and more
Tap A, B, C or D.
Answer: A) an all-night first reading of the syllabus
Tired brains drop easy marks.
46. On the day of UAE VAT, arrive A) exactly as the bell rings B) with time to find the room and ID check C) without the admit card D) with a banned device
Tap A, B, C or D.
Answer: B) with time to find the room and ID check
Centres start on time.
47. After UAE VAT results, the next step is often A) deleting the certificate B) ignoring official email C) paying a stranger to “upgrade” marks D) a published admission, remark, or next paper
Tap A, B, C or D.
Answer: D) a published admission, remark, or next paper
Use official portals.
48. Scholarships linked to UAE VAT have A) the same form as a driving licence B) no eligibility rules C) their own forms and dates D) automatic award to every candidate
Tap A, B, C or D.
Answer: C) their own forms and dates
Read the scholarship page separately.
49. University offers that mention UAE VAT grades are A) verbal promises in a corridor B) a social-media poll C) a bank SMS D) conditional on the published offer letter
Tap A, B, C or D.
Answer: D) conditional on the published offer letter
Keep the offer PDF.
50. Worked examples on this UAE VAT page use A) original numbers, not a leaked script B) a photocopied board paper C) a paywalled dump D) a scanned teacher copy
Tap A, B, C or D.
Answer: A) original numbers, not a leaked script
Pattern practice is allowed; paper theft is not.
51. A bilingual student using this UAE VAT desk should A) mix Hindi sentences into the EN URL B) ignore the glossary C) translate only the ads D) practise the English command words here
Tap A, B, C or D.
Answer: D) practise the English command words here
/en/ stays English.
52. When UAE VAT overlaps another country exam, this page still A) copies USA SAT wording only B) uses India Group C labels C) keeps the UAE names and authorities D) hides the country
Tap A, B, C or D.
Answer: C) keeps the UAE names and authorities
Local phrases win the click.
53. A parent helping with UAE VAT should A) take the test for them B) buy every book in the shop C) call the board daily D) sit while the student taps answers
Tap A, B, C or D.
Answer: D) sit while the student taps answers
The score is for the student.
54. UAE VAT was introduced at A) 20% like UK VAT B) 15% like some Gulf neighbours only as the UAE rate C) 0% forever D) 5%
Tap A, B, C or D.
Answer: D) 5%
It started in 2018.
55. FTA in this context is A) FIFA Ticket Agency B) the Federal Tax Authority C) Federal TFSA of Abu Dhabi D) Free Trade of Australia
Tap A, B, C or D.
Answer: B) the Federal Tax Authority
Businesses register with the FTA.
56. A Tax Registration Number (TRN) appears on A) valid tax invoices B) your Emirates ID chip only C) a Golden Visa stamp only D) school report cards
Tap A, B, C or D.
Answer: A) valid tax invoices
Consumers use invoices for warranties and claims.
57. Some supplies are A) zero-rated or exempt (e.g. some financial and residential rules) B) all taxed at 28% GST India slabs C) council-tax banded D) always 20%
Tap A, B, C or D.
Answer: A) zero-rated or exempt (e.g. some financial and residential rules)
Read the FTA guides for your sector.
58. Tourists may search for A) HECS refunds B) CRA GST credit in Dubai C) VAT refund schemes on eligible retail — rules change, check official pages D) NHS prescriptions
Tap A, B, C or D.
Answer: C) VAT refund schemes on eligible retail — rules change, check official pages
Airports publish current desks.
59. VAT is not A) a 5% tax on many supplies B) FTA-administered C) corporate tax (the UAE also has a CT regime now) D) invoice-based
Tap A, B, C or D.
Answer: C) corporate tax (the UAE also has a CT regime now)
Keep the two taxes separate.
60. A business generally registers when A) it buys a metro card B) taxable supplies cross the FTA threshold C) a child starts school D) it files a US 1040
Tap A, B, C or D.
Answer: B) taxable supplies cross the FTA threshold
Voluntary registration has its own floor.
61. 5% VAT is added A) instead of the listed price always without saying B) on top of the net price on taxable supplies C) only on gold visas D) only on school fees always
Tap A, B, C or D.
Answer: B) on top of the net price on taxable supplies
Look at the receipt line.
62. The UAE standard VAT rate is A) 20% like UK VAT B) 15% as the UAE rate C) 28% like some Indian GST slabs D) 5%
Tap A, B, C or D.
Answer: D) 5%
It has been 5% since VAT began.
63. UAE VAT was introduced in A) 1971 at the Union B) 2023 as corporate tax’s twin on the same day C) 2018 D) 2010
Tap A, B, C or D.
Answer: C) 2018
The FTA published the start date.
64. VAT is administered by A) the Federal Tax Authority (FTA) B) KHDA C) ICP as a tax office D) FIFA
Tap A, B, C or D.
Answer: A) the Federal Tax Authority (FTA)
Businesses register and file with the FTA.
65. A TRN is A) an Emirates ID chip number only B) a Golden Visa stamp C) the Tax Registration Number shown on valid tax invoices D) a KHDA rating
Tap A, B, C or D.
Answer: C) the Tax Registration Number shown on valid tax invoices
Consumers use it for warranties and claims.
66. A valid tax invoice should show A) only a trade name with no numbers B) only an Emirates ID C) only a school fee code D) the supplier’s TRN and the VAT amount
Tap A, B, C or D.
Answer: D) the supplier’s TRN and the VAT amount
Keep invoices for refunds and warranties.
67. Some education and healthcare supplies can be A) zero-rated or exempt under FTA rules B) always 5% with no exceptions C) 28% GST India slabs D) council-tax banded
Tap A, B, C or D.
Answer: A) zero-rated or exempt under FTA rules
Read the FTA guide for that sector.
68. The first supply of some residential buildings can be A) zero-rated, with later supplies often exempt B) always 5% like a hotel night C) corporate tax D) a Golden Visa fee
Tap A, B, C or D.
Answer: A) zero-rated, with later supplies often exempt
Commercial property is treated differently.
69. Bare land and some financial services often follow A) a flat 5% on every bank fee always B) IGST like India interstate C) UK 20% VAT D) exemption rules
Tap A, B, C or D.
Answer: D) exemption rules
Exempt is not the same as zero-rated.
70. International transport of passengers or goods can be A) zero-rated when the FTA tests are met B) always standard-rated 5% C) out-of-scope always with no tests D) excise instead of VAT
Tap A, B, C or D.
Answer: A) zero-rated when the FTA tests are met
Keep tickets and airway bills.
71. Exports of goods can be zero-rated when A) you keep official evidence of leaving the UAE B) you say ‘export’ on a till receipt C) the buyer is a tourist in a mall always D) you have a Golden Visa
Tap A, B, C or D.
Answer: A) you keep official evidence of leaving the UAE
Customs documents matter.
72. Designated zones have A) no customs officers ever B) a 0% corporate-tax holiday as VAT law C) special VAT treatment for some goods movements D) KHDA exam rules
Tap A, B, C or D.
Answer: C) special VAT treatment for some goods movements
Not every free-zone warehouse is a designated zone.
73. Reverse charge can apply on A) every supermarket apple B) school uniforms always C) imported services in specified cases D) metro tickets always
Tap A, B, C or D.
Answer: C) imported services in specified cases
The UAE recipient accounts for the VAT.
74. A business must register when A) taxable supplies cross the FTA’s mandatory threshold B) it buys a Nolan metro card C) a child starts school D) it files a US 1040
Tap A, B, C or D.
Answer: A) taxable supplies cross the FTA’s mandatory threshold
Voluntary registration has a lower floor.
75. Voluntary VAT registration is possible A) for every household B) above a lower FTA threshold than the mandatory one C) only for ministries D) never
Tap A, B, C or D.
Answer: B) above a lower FTA threshold than the mandatory one
Once registered you must charge VAT on taxable supplies.
76. Many businesses file VAT returns A) only once a decade B) quarterly C) every hour D) only when they get a Golden Visa
Tap A, B, C or D.
Answer: B) quarterly
The FTA assigns the tax period.
77. Input VAT can be recovered on A) taxable business purchases when the FTA allows it B) personal holidays always C) blocked entertainment always D) a neighbour’s grocery bill
Tap A, B, C or D.
Answer: A) taxable business purchases when the FTA allows it
A proper tax invoice is required.
78. Some entertainment and personal costs have A) full recovery always B) a 28% GST credit C) blocked input VAT D) HECS-HELP
Tap A, B, C or D.
Answer: C) blocked input VAT
The FTA lists blocked categories.
79. Related companies can form A) a Golden Visa family automatically B) a KHDA rating C) a VAT tax group as one taxable person D) an EmaraTax school
Tap A, B, C or D.
Answer: C) a VAT tax group as one taxable person
Supplies inside the group can be disregarded.
80. UAE corporate tax is A) another name for 5% VAT B) excise on soda only C) a separate tax from VAT D) KHDA fees
Tap A, B, C or D.
Answer: C) a separate tax from VAT
Keep VAT and CT returns distinct.
81. Excise tax on some goods (e.g. tobacco, carbonated drinks) is A) VAT by another name B) separate from VAT C) corporate tax D) a school fee
Tap A, B, C or D.
Answer: B) separate from VAT
Both can appear on one supply chain.
82. Tourist VAT refund schemes, when offered, have A) official conditions and airport desks B) automatic refunds on every coffee C) HECS rules D) CRA GST-credit rules in Dubai
Tap A, B, C or D.
Answer: A) official conditions and airport desks
Rules change — check the official page before you fly.
83. A free-zone company can still have A) a permanent VAT holiday by free-zone name alone B) no invoices ever C) only corporate tax D) VAT obligations if it makes taxable supplies in the UAE
Tap A, B, C or D.
Answer: D) VAT obligations if it makes taxable supplies in the UAE
Designated-zone goods rules are specific.
84. Import VAT may be accounted for A) never, because VAT is only on malls B) only in cash at the gate C) through customs / the FTA import mechanisms D) as a Golden Visa fee
Tap A, B, C or D.
Answer: C) through customs / the FTA import mechanisms
Your clearing agent sees the line.
85. A profit-margin scheme exists for A) every supermarket B) some used-goods dealers C) schools as the only method D) banks on every loan
Tap A, B, C or D.
Answer: B) some used-goods dealers
VAT is on the margin, not the full price.
86. Mixed supplies need A) full recovery on everything always B) no records C) KHDA approval D) an apportionment of input VAT between taxable and exempt
Tap A, B, C or D.
Answer: D) an apportionment of input VAT between taxable and exempt
The FTA explains acceptable methods.
87. Late registration or late returns can attract A) extra school grades B) a longer Golden Visa automatically C) FTA penalties D) free tourist refunds
Tap A, B, C or D.
Answer: C) FTA penalties
Pay on time even if the net VAT is small.
88. VAT records are generally kept for A) five days B) at least five years C) one weekend D) until the next National Day only
Tap A, B, C or D.
Answer: B) at least five years
The FTA can ask for invoices later.
89. Filing is done through A) KHDA B) the FTA’s online portal (EmaraTax) C) a WhatsApp tax group D) ICP as VAT
Tap A, B, C or D.
Answer: B) the FTA’s online portal (EmaraTax)
Keep the username off shared computers.
90. A consumer should check the receipt for A) HECS B) a 5% VAT line on taxable supplies C) council tax D) GST India 18% as the UAE line
Tap A, B, C or D.
Answer: B) a 5% VAT line on taxable supplies
Some listed prices already include VAT.
91. Your monthly salary is not taxed as A) UAE VAT — VAT is a tax on supplies, not wages B) a 5% charge on many retail supplies C) an FTA-administered tax on invoices D) something that can appear on a tax invoice
Tap A, B, C or D.
Answer: A) UAE VAT — VAT is a tax on supplies, not wages
Payroll is a different topic from VAT.
92. GCC VAT frameworks inspired UAE law, but A) each country’s rate and list differ B) Saudi VAT is legally the UAE rate C) all GCC states charge 5% always D) Oman VAT is FTA-administered
Tap A, B, C or D.
Answer: A) each country’s rate and list differ
Do not copy a KSA invoice rule blindly.
93. Saudi VAT is A) identical FTA law B) collected by KHDA C) not the UAE 5% rate D) a Golden Visa
Tap A, B, C or D.
Answer: C) not the UAE 5% rate
Cross-border GCC supplies have place-of-supply tests.
94. Zero-rated is not the same as A) taxable at 0% with evidence B) a supply that can still allow input VAT when it is zero-rated C) out-of-scope D) exports with documents
Tap A, B, C or D.
Answer: C) out-of-scope
Out-of-scope never enters the VAT box.
95. Out-of-scope supplies are A) outside UAE VAT entirely B) standard-rated 5% C) exempt local rent always D) excise
Tap A, B, C or D.
Answer: A) outside UAE VAT entirely
Some cross-border services fall here.
96. Place-of-supply rules matter for A) only school uniforms in-mall B) only Nolan trips C) cross-border services D) KHDA ratings
Tap A, B, C or D.
Answer: C) cross-border services
The customer’s location can decide the VAT.
97. Agent versus principal treatment changes A) who must issue the tax invoice B) the TRN of the UAE C) KHDA fees D) the Golden Visa category
Tap A, B, C or D.
Answer: A) who must issue the tax invoice
Disclose the capacity on the paperwork.
98. A disbursement treated as a disbursement is A) always 5% extra for the client B) corporate tax C) excise D) different from an expense you recharge with VAT
Tap A, B, C or D.
Answer: D) different from an expense you recharge with VAT
The FTA has examples in public clarifications.
99. Bad-debt relief has A) automatic refunds on every unpaid invoice B) no records needed C) FTA conditions and timing rules D) school-fee rules
Tap A, B, C or D.
Answer: C) FTA conditions and timing rules
You must have accounted for the VAT first.
100. Credit notes must A) be a WhatsApp voice note B) follow the VAT invoice rules and reference the original C) delete the TRN D) be issued only in cash
Tap A, B, C or D.
Answer: B) follow the VAT invoice rules and reference the original
They adjust output VAT.
