The United Arab Emirate Federal Tax Authority has published a series of quick reference guides for the country's new VAT regime, including: 10 Things You Need to Know About VAT; Real Estate Sector; Registration; VAT Treatment for Selected Sectors; VAT for Businesses; VAT for Education; VAT for Retailers; and Guidance on Zero-Rated and Exempt Supplies. The UAE VAT regime is effective from 1 January 2018.