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All you need to know about Designated Zones in the UAE: FAQs
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array:3 [801 =>Drupal\node\Entity\Node {#6858 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:39 [ "nid" =>array:1 [ "x-default" => "801" ] "vid" =>array:1 [ "x-default" => "4460" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "c61fffae-38c4-4477-859e-efbb98376891" ] "langcode" =>array:1 [ "x-default" => "ae" ] "revision_uid" =>array:1 [ "x-default" => "111" ] "revision_timestamp" =>array:1 [ "x-default" => "1720158862" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "title" =>array:1 [ "x-default" => "All you need to know about Designated Zones in the UAE: FAQs" ] "created" =>array:1 [ "x-default" => "1711876696" ] "changed" =>array:1 [ "x-default" => "1720158862" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "_none" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h2 id="what-are-designated-zones">What are Designated Zones? </h2>\r\n\r\n<p>Designated Zones are areas identified by the UAE Cabinet as eligible for special treatment under the UAE VAT law. A Free Zone (fenced or unfenced) that does not qualify as a Designated Zone will not receive special VAT treatment.</p>\r\n\r\n<h2 id="what-requirements-should-a-designated-zone-meet-to-be-treated-as-a-territory-outside-the-uae-for-vat-purposes">What requirements should a Designated Zone meet to be treated as a territory outside the UAE for VAT purposes?</h2>\r\n\r\n<p>A Designated Zone must be a specific fenced area, in addition to meeting all of the following requirements:</p>\r\n\r\n<ul>\r\n\t<li>It must adhere to strict control criteria laid out by the government.</li>\r\n\t<li>The operator must keep detailed records of goods supplied.</li>\r\n\t<li>Security and customs procedures must have been implemented to control the movement of goods and people within the designated zone.</li>\r\n\t<li>Internal procedures should be followed related to keeping, storing and processing of goods within the area. </li>\r\n\t<li>The operator of a Designated Zone must adhere to the procedures set out by the FTA. </li>\r\n</ul>\r\n\r\n<p>If a Designated Zone changes the way it operates, or does not meet any of the criteria mentioned above, then it will be considered a part of the UAE for VAT purposes. </p>\r\n\r\n<h2 id="what-are-the-designated-zones-in-abu-dhabi">What are the designated zones in Abu Dhabi?</h2>\r\n\r\n<ul>\r\n\t<li>Free Trade Zone of Khalifa Port</li>\r\n\t<li>Abu Dhabi Airport Free Zone</li>\r\n\t<li>Khalifa Industrial Zone</li>\r\n\t<li>Al Ain International Airport Free Zone </li>\r\n\t<li>Al Butain International Airport Free Zone </li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-dubai">What are the designated zones in Dubai?</h2>\r\n\r\n<ul>\r\n\t<li>Jebel Ali Free Zone (North-South)</li>\r\n\t<li>Dubai Cars and Automotive Zone (DUCAMZ)</li>\r\n\t<li>Dubai Textile City</li>\r\n\t<li>Free Zone Area in Al Quoz</li>\r\n\t<li>Free Zone Area in Al Qusais</li>\r\n\t<li>Dubai Aviation City</li>\r\n\t<li>Dubai Airport Free Zone</li>\r\n\t<li>International Humanitarian City – Jebel Ali</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-sharjah">What are the designated zones in Sharjah?</h2>\r\n\r\n<ul>\r\n\t<li>Hamriyah Free Zone</li>\r\n\t<li>Sharjah Airport International Free Zone</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-ajman">What are the designated zones in Ajman?</h2>\r\n\r\n<ul>\r\n\t<li>Ajman Free Zone</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-umm-al-quwain">What are the designated zones in Umm Al Quwain?</h2>\r\n\r\n<ul>\r\n\t<li>Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port</li>\r\n\t<li>Umm Al Quwain Free Trade Zone on Sheikh Monhammed Bin Zayed Road</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-ras-al-khaimah">What are the designated zones in Ras Al Khaimah?</h2>\r\n\r\n<ul>\r\n\t<li>RAK Free Trade Zone</li>\r\n\t<li>RAK Maritime City Free Zone</li>\r\n\t<li>RAK Airport Free Zone</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-fujairah">What are the designated zones in Fujairah?</h2>\r\n\r\n<ul>\r\n\t<li>Fujairah Free Zone</li>\r\n\t<li>FOIZ (Fujairah Oil Industry Zone)</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-place-of-supply-and-vat-treatment-for-services-supplied-in-a-designated-zone">What is the place of supply and VAT treatment for services supplied in a Designated Zone?</h2>\r\n\r\n<p>The place of supply for all services, including services supplied in a Designated Zone, is considered to be the UAE. Therefore all supplies of services are subject to normal VAT rules. Exports of services made to persons or businesses outside the GCC states are zero-rated. </p>\r\n\r\n<h2 id="what-is-the-place-of-supply-and-vat-treatment-for-goods-supplied-in-the-designated-zone">What is the place of supply and VAT treatment for goods supplied in the Designated Zone?</h2>\r\n\r\n<p>If the goods are supplied within a Designated Zone, then the place of supply is considered to be ‘offshore’ or outside of the UAE. Therefore, the goods supplied will not be subject to VAT. </p>\r\n\r\n<p>In most cases, the authorities expect a written declaration from the buyer that the purchased goods will not be used for purposes that will make the sale fall under the purview of VAT. </p>\r\n\r\n<p>If the goods are supplied to a person who will be consuming them, then the place of supply will be the UAE and VAT will be applicable under normal rules. </p>\r\n\r\n<p>If a person purchases the goods with an intention to resell or manufacture any other product using these goods as the main component, then the supply will not be subject to VAT. </p>\r\n\r\n<h2 id="how-is-vat-applied-on-goods-and-services-in-the-designated-zones">How is VAT applied on goods and services in the Designated Zones?</h2>\r\n\r\n<p>Certain goods supplied within the Designated Zones are not subject to VAT. For supplies of services, the VAT treatment in the Designated Zones is the same as in the rest of the UAE. </p>\r\n\r\n<h2 id="what-are-some-examples-of-supplies-made-in-a-designated-zone-and-their-uae-vat-treatment">What are some examples of supplies made in a Designated Zone and their UAE VAT treatment?</h2>\r\n\r\n<p>The following table provides examples of VAT treatment of supplies taking place in a Designated Zone. </p>\r\n\r\n<table>\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th><strong>Examples of Supply</strong></th>\r\n\t\t\t<th><strong>VAT Treatment</strong></th>\r\n\t\t\t<th><strong>Reason for VAT Treatment</strong></th>\r\n\t\t</tr>\r\n\t</thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td>Trading stocks bought by businesses in order to resell them</td>\r\n\t\t\t<td>Outside the scope of VAT</td>\r\n\t\t\t<td>Goods bought for the purpose of reselling are not treated as consumption of goods as per Article 51 (5) of the VAT Executive Regulations. </td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>An oil equipment manufacturer in a Designated Zone buys steel in order to produce the equipment.</td>\r\n\t\t\t<td>Outside the scope of VAT</td>\r\n\t\t\t<td>The manufacturer uses the steel to produce equipment and does not directly consume the steel. The general place of supply rule as per Article 51 (5) of the VAT Executive Regulations will not apply. </td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A manufacturer buys tools that will be used to produce goods. </td>\r\n\t\t\t<td>Outside the scope of VAT</td>\r\n\t\t\t<td>Even though the manufacturer directly consumes the purchased tools, the goods produced with these tools are not consumed by the manufacturer. The general place of supply rule as per Article 51 (5) of the VAT Executive Regulations will not apply.</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A business owner in the Designated Zone buys stationery, food, a company car, a laptop, and other things that are used for the purpose of running a business. </td>\r\n\t\t\t<td>Normal VAT rules apply</td>\r\n\t\t\t<td>The goods bought will be directly consumed by the business. These goods will not be incorporated into, attached to, or made a part of another good or its production. So this sale will be within the scope of UAE VAT. </td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A manufacturer in the Designated Zone buys a computer to design goods before he manufactures them.</td>\r\n\t\t\t<td>Normal VAT rules apply</td>\r\n\t\t\t<td>This computer is not used for the production of goods, even though it is used to design the goods. Therefore, normal VAT rules will apply for this sale. </td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A person buys goods in the Designated Zone to use them for personal purposes. </td>\r\n\t\t\t<td>Normal VAT rules apply</td>\r\n\t\t\t<td>If the goods are not used for business purposes, then the normal VAT rules will apply. </td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<h2 id="what-type-of-goods-will-be-outside-the-scope-of-uae-vat-if-sold-in-designated-zone">What type of goods will be outside the scope of UAE VAT if sold in designated zone?</h2>\r\n\r\n<p>If the supplied goods meet any of the following conditions, then the supply will not be subject to VAT.</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Goods that are incorporated into, attached to, or a part of another good that is not consumed and is located in the Designated Zone. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Goods that are used to produce another good, which is not consumed, if both of these goods are located in the Designated Zone. For example, the purchase of tools and equipment used to manufacture other goods will not be subject to VAT, if both are located in the Designated Zone. </p>\r\n\t</li>\r\n</ul>\r\n\r\n<h2 id="how-are-supplies-made-from-the-uae-or-a-region-outside-uae-to-a-designated-zone-treated-under-vat">How are supplies made from the UAE or a region outside UAE to a Designated Zone treated under VAT?</h2>\r\n\r\n<p>If a supply is made to a Designated Zone from outside the UAE, then the supply is considered to be made outside the UAE. Therefore, VAT will not be applicable on such supplies. </p>\r\n\r\n<p>If the supply is made from mainland UAE to a Designated Zone, then the supply will not be considered an export of goods from the UAE. It will be treated as a local supply. </p>\r\n\r\n<h2 id="how-are-transfers-of-own-goods-between-two-designated-zones-treated-under-the-uae-vat-law">How are transfers of own goods between two Designated Zones treated under the UAE VAT law?</h2>\r\n\r\n<p>The supply, sale, or movement of own goods will be considered to be outside the scope of VAT only if both of the following conditions are met:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The goods transferred are not partly or entirely meant to be circulated, used, or altered in any manner during the transfer.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The transfer of goods is made as per the rules for customs suspension set by the GCC Common Customs Law. </p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>The FTA may require the owner of the goods to provide a financial guarantee for the payment of VAT, in case the conditions mentioned above are not met. </p>\r\n\r\n<h2 id="how-are-goods-moving-from-a-designated-zone-to-the-mainland-uae-treated">How are goods moving from a Designated Zone to the mainland UAE treated?</h2>\r\n\r\n<p>When goods move from a Designated Zone to the mainland UAE, it is considered to be import of goods into the UAE and import VAT must be paid by the importer. </p>\r\n\r\n<p>There are certain situation where the importer has purchased goods that are subject to VAT from a Designated Zone and imports them into the mainland UAE. In such situations, the importer will be able to recover the import VAT paid in full. For an importer to be eligible for this tax recovery, the goods purchased in a Designated Zone must be the same goods imported into the UAE. The importer must also keep evidence of the purchase and the import in case the authority needs proof. </p>\r\n\r\n<h2 id="how-will-vat-recovery-for-businesses-operating-in-designated-zones-work">How will VAT recovery for businesses operating in Designated Zones work?</h2>\r\n\r\n<p>A business located in a Designated Zone will have to adhere to the normal VAT recovery rules as follows:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Businesses that make taxable supplies, or make supplies that would be taxable if they took place in the UAE, can recover the VAT paid on expenses in full. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Businesses that make supplies that do not give the right to VAT recovery will be unable to recover VAT on expenses that can be directly attributed to making the supply. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Businesses need to apportion VAT paid on expenses that are partly recoverable and partly non-recoverable. This is to identify the recoverable part. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Businesses must be registered for VAT with the FTA in order to be able to recover VAT. </p>\r\n\t</li>\r\n</ul>\r\n\r\n<h2 id="under-what-conditions-is-the-supply-of-goods-between-designated-zones-free-from-vat">Under what conditions is the supply of goods between designated zones free from VAT?</h2>\r\n\r\n<p>Yes. Here are the conditions under which the supply between designated zones will not be taxed:</p>\r\n\r\n<ul>\r\n\t<li>The goods should not be released during the process of transfer between the designated zones</li>\r\n\t<li>The transportation of goods should comply with the rules set by the GCC common customs law.</li>\r\n\t<li>The goods should not be used, consumed or altered during the transfer between the designated zones.</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-from-a-designated-zone-to-a-vat-registered-business-owner-in-uae-mainland">What is the VAT treatment for goods supplied from a designated zone to a VAT registered business owner in UAE mainland?</h2>\r\n\r\n<p>If goods are supplied from a designated zone to a VAT registered business owner in UAE mainland, the recipient will pay import VAT to the customs department while clearing the goods from the designated zone.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-services-supplied-from-a-designated-zone-to-a-vat-registered-business-owner-in-uae-mainland">What is the VAT treatment for services supplied from a designated zone to a VAT registered business owner in UAE mainland?</h2>\r\n\r\n<p>In this case, the recipient will be taxed for the services at 5% VAT.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-from-a-designated-zone-to-a-non-registered-business-owner-in-uae-mainland">What is the VAT treatment for goods supplied from a designated zone to a non-registered business owner in UAE mainland?</h2>\r\n\r\n<p>When goods or services are supplied from a designated zone to a non-registered business owner in UAE, the recipient will be taxed at 5% for the supply.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-by-a-registered-business-owner-from-the-uae-mainland-to-a-business-located-in-a-designated-zone">What is the VAT treatment for goods supplied by a registered business owner from the UAE mainland to a business located in a designated zone?</h2>\r\n\r\n<p>In this case, the business located in the designated zone will be taxed for the supply at 5%.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-from-one-designated-zone-to-another">What is the VAT treatment for goods supplied from one designated zone to another?</h2>\r\n\r\n<p>The goods supplied in this case are considered outside the scope of VAT. This rule applies until the recipient chooses to use the goods for self-consumption.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-services-supplied-from-one-designated-zone-to-another">What is the VAT treatment for services supplied from one designated zone to another?</h2>\r\n\r\n<p>In this case, the recipient will be taxed at 5% for the supply of services.</p>\r\n\r\n<p>The VAT treatment for supply of goods between designated zones varies from the VAT treatment of services. This is mainly because, if services are supplied to a designated zone, the place of supply for those services is considered to be inside the UAE (mainland).</p>\r\n\r\n<h2 id="is-vat-applicable-on-subsequent-sales-made-with-goods-that-were-imported-from-a-designated-zone">Is VAT applicable on subsequent sales made with goods that were imported from a Designated Zone?</h2>\r\n\r\n<p>In some cases VAT may be charged for subsequent sales of the imported goods in the mainland UAE. The VAT applicability will entirely depend on the date of supply, which will be determined on a case-by-case basis. </p>\r\n\r\n<h2 id="when-is-a-supply-made-from-a-designated-zone-to-the-uae-considered-as-an-import">When is a supply made from a Designated Zone to the UAE considered as an import?</h2>\r\n\r\n<p>If the owner has not paid VAT for the goods that meets the following conditions, then the supply is considered to be an import:</p>\r\n\r\n<ul>\r\n\t<li>The owner of the goods has not paid VAT.</li>\r\n\t<li>The goods are located in a Designated Zone.</li>\r\n\t<li>The owner will consume the goods. The goods must not be incorporated into, attached to, or partly or wholly used in the production of another good located in a Designated Zone. The other good is not consumed wholly or directly. </li>\r\n\t<li>The goods must be unaccounted for. </li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-and-services-exported-to-a-different-state-from-a-designated-zone">What is the VAT treatment for goods and services exported to a different state from a designated zone?</h2>\r\n\r\n<ul>\r\n\t<li>If goods are exported to a different state from a designated zone, they are considered to be out-of-scope supply.</li>\r\n\t<li>If services are exported to a different state from a designated zone, the recipient will be taxed at 0% VAT.</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-and-services-imported-from-a-different-state-from-a-designated-zone">What is the VAT treatment for goods and services imported from a different state from a designated zone?</h2>\r\n\r\n<ul>\r\n\t<li>If goods are imported from a different state into a designated zone, they are considered to be out-of-scope supply.</li>\r\n\t<li>If services are imported from a different state into a designated zone, the business located in the designated zone should account for VAT under the reverse-charge mechanism.</li>\r\n</ul>\r\n\r\n<h2 id="how-is-the-supply-of-water-and-energy-in-the-designated-zones-treated-under-vat">How is the supply of water and energy in the Designated Zones treated under VAT?</h2>\r\n\r\n<p>The supply of water and energy provided for consumption purposes by the water and energy authorities in a Designated Zone will be subject to VAT. This rule is applicable even if the water and energy supplied is used for the production of goods. </p>\r\n\r\n<p>In certain cases, the supply of water and energy traded by businesses may be outside the scope of VAT. </p>\r\n\r\n<h2 id="how-does-the-supply-of-real-estate-work-in-the-designated-zones">How does the supply of real estate work in the Designated Zones?</h2>\r\n\r\n<p>As a general rule, the place of supply for real estate is the location of the real estate. As per this rule, the supply of real estate within a Designated Zone will be considered as a supply made outside the UAE. Therefore, VAT not be applicable on such supplies. </p>\r\n\r\n<p>Any real estate that is not supplied through selling, leasing, or renting is considered to be real estate service. All real estate services—including but not limited to granting personal rights to use real estate, licensing for occupation of real estate, and the provision of contractual rights that can be exercised on real estate, including the right to use hotel accommodations or similar establishments—are taxable in the Designated Zones.</p>\r\n\r\n<h2 id="how-does-the-vat-treatment-work-for-supplies-made-between-offices-that-are-spread-across-the-designated-zones-and-the-mainland-uae">How does the VAT treatment work for supplies made between offices that are spread across the Designated Zones and the mainland UAE?</h2>\r\n\r\n<p>A main office or branch office located in a Designated Zone may supply goods to a main office or branch office located in the mainland UAE. Such supplies are considered to be intra-entity supplies and are therefore outside the scope of VAT. However, there are cases where the companies belong to the same tax group, and the supplies are made from a branch office in a Designated Zone to the head office in the mainland UAE. This type of supply will be considered as importation of goods and will be subject to import VAT, if different custom codes are used in the documents by the office located in Designated Zone, and the office located in mainland UAE . </p>\r\n\r\n<p>Unregistered entities will have to pay import VAT before the goods are moved from the Designated Zone. </p>\r\n\r\n<p> </p>\r\n\r\n<p> </p>\r\n """ "summary" => "" "format" => "full_html" ] ] ] "field_add_rhs_section" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "0" ] ] ] "field_categories" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "828" ] ] ] "field_comments" =>array:1 [ "x-default" =>array:1 [0 =>array:6 [ "status" => "2" "cid" => "0" "last_comment_timestamp" => "1720158862" "last_comment_name" => "" "last_comment_uid" => "4" "comment_count" => "0" ] ] ] "field_filter_type" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "669" ] ] ] "field_media_source" =>array:1 [ "x-default" =>array:1 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Drupal\Core\Field\BaseFieldDefinition {#1974} } #type: "integer" #propertyDefinitions: null #schema: null #indexes: [] } "langcode" =>Drupal\Core\Field\BaseFieldDefinition {#1977 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1978 #string: "Language" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:1 [ …1] "configurable" =>true] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1979 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1977} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "type" =>Drupal\Core\Field\BaseFieldDefinition {#1980 #definition: array:7 [ "label" => "Content type" "required" =>true "read-only" =>true "provider" => "node" "field_name" => "type" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1981 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "node_type" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1980} } #type: "entity_reference" #propertyDefinitions: array:2 [ "target_id" =>Drupal\Core\TypedData\DataReferenceTargetDefinition {#4260 #definition: array:3 [ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4195 …5} "required" =>true] #typedDataManager: null} "entity" =>Drupal\Core\TypedData\DataReferenceDefinition {#4193 #definition: array:6 [ "type" => "entity_reference" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#453 …5} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4185 …5} "computed" =>true "read-only" =>false "constraints" =>array:1 [ …1] ] #typedDataManager: null #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#4215 #definition: array:12 [ …12] #typedDataManager: null #propertyDefinitions: null} } ] #schema: null #indexes: [] } "revision_timestamp" =>Drupal\Core\Field\BaseFieldDefinition {#1982 #definition: array:7 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1983 #string: "Revision create time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1984 #string: "The time that the current revision was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "provider" => "node" "field_name" => "revision_timestamp" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1985 #definition: array:2 [ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1982} } #type: "created" #propertyDefinitions: null #schema: null #indexes: [] } "revision_uid" =>Drupal\Core\Field\BaseFieldDefinition {#1986 #definition: array:7 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1987 #string: "Revision user" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1988 #string: "The user ID of the author of the current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "provider" => "node" "field_name" => "revision_uid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1989 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "user" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1986} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "revision_log" =>Drupal\Core\Field\BaseFieldDefinition {#1990 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1991 #string: "Revision log message" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1992 #string: "Briefly describe the changes you have made." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" => "" ] ] "display" =>array:1 [ "form" =>array:1 [ "options" =>array:3 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"node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.status" #field_name: "status" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Published" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: null +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "uid" =>Drupal\Core\Field\BaseFieldDefinition {#1999 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2000 #string: "Authored by" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "default_value_callback" => "Drupal\node\Entity\Node::getDefaultEntityOwner" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2001 #string: "The username of the content author." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ …3] ] "form" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>true] ] "provider" => "node" "field_name" => "uid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2002 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "user" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1999} } #type: "entity_reference" #propertyDefinitions: array:2 [ "target_id" =>Drupal\Core\TypedData\DataReferenceTargetDefinition {#3385 #definition: array:4 [ "type" => "integer" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3386 …5} "settings" =>array:1 [ …1] "required" =>true] #typedDataManager: null} "entity" =>Drupal\Core\TypedData\DataReferenceDefinition {#3387 #definition: array:6 [ "type" => "entity_reference" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#574 …5} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3389 …5} "computed" =>true "read-only" =>false "constraints" =>array:1 [ …1] ] #typedDataManager: null #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#3390 #definition: array:12 [ …12] #typedDataManager: null #propertyDefinitions: null} } ] #schema: null #indexes: [] } "title" =>Drupal\Core\Field\BaseFieldDefinition {#2003 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2004 #string: "Title" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true "translatable" =>true "revisionable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ …3] ] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "provider" => "node" "field_name" => "title" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2005 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2003} } #type: "string" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3397 #definition: array:4 [ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3398 …5} "settings" =>array:1 [ …1] "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "created" =>Drupal\Core\Field\BaseFieldDefinition {#2006 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2007 #string: "Authored on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2008 #string: "The date and time that the content was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ …3] ] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "provider" => "node" "field_name" => "created" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2009 #definition: array:2 [ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2006} } #type: "created" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3403 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3404 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2010 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2011 #string: "Changed" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2012 #string: "The time that the node was last edited." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} 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#status: true #uuid: "26256196-e0d8-40af-910c-77db67c1cd7a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:1 [0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.promote" #field_name: "promote" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Promoted to front page" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: null +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2019 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2020 #string: "Sticky at top of lists" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "display" =>array:1 [ "form" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>true] ] "provider" => "node" "field_name" => "sticky" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2021 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2022 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2023 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2019} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#4531 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4530 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2024 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2025 #string: "Default translation" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2026 #string: "A flag indicating whether this is the default translation." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>true] ] "provider" => "node" "field_name" => "default_langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null 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} #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6836 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6853 #string: "Moderation state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6768 #string: "The moderation state of this piece of content." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\content_moderation\Plugin\Field\ModerationStateFieldItemList" "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>true] ] "constraints" =>array:1 [ "ModerationState" => [] ] "read-only" =>false "translatable" =>true "provider" => "content_moderation" "field_name" => "moderation_state" "entity_type" => "node" "bundle" => "article_content" ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6837 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#6836} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2046 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2047 #string: "Metatags (Hidden field for JSON support)" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2048 #string: "The meta tags for the entity." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "class" => "\Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList" "computed" =>true "translatable" =>true "entity_type" => "node" "provider" => "metatag" "field_name" => "metatag" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2049 #definition: array:2 [ "type" => "field_item:map" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2046} } #type: "map" #propertyDefinitions: null #schema: null #indexes: [] } "path" =>Drupal\Core\Field\BaseFieldDefinition {#2050 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2051 #string: "URL alias" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "computed" =>true "provider" => "path" "field_name" => "path" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2052 #definition: array:2 [ "type" => "field_item:path" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2050} } #type: "path" #propertyDefinitions: null #schema: null #indexes: [] } "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2053 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2054 #string: "Publish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerPublishOn" =>null] "provider" => "scheduler" "field_name" => "publish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2055 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2053} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2056 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2057 #string: "Unpublish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerUnpublishOn" =>null] "provider" => "scheduler" "field_name" => "unpublish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2058 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2056} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2059 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2060 #string: "Publish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ …2] "form" =>array:2 [ …2] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "publish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2061 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ …2] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2059} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2062 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2063 #string: "Unpublish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ …2] "form" =>array:2 [ …2] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerUnPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "unpublish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2064 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ …2] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2062} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2065 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2066 #string: "Menu link" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2067 #string: "Computed menu link for the node (only available during node saving)." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "class" => "\Drupal\token\MenuLinkFieldItemList" "translatable" =>true "internal" =>true "display" =>array:2 [ "view" =>array:1 [ …1] "form" =>array:1 [ …1] ] "computed" =>true "provider" => "token" "field_name" => "menu_link" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2068 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ …3] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2065} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2069 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2070 #string: "Translation source" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2071 #string: "The source language from which this translation was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ …1] ] "initial_value" =>array:1 [0 =>array:1 [ …1] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_source" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2072 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2069} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2073 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2074 #string: "Translation outdated" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2075 #string: "A boolean indicating whether this translation needs to be updated." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ …1] ] "initial_value" =>array:1 [0 =>array:1 [ …1] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_outdated" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2076 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ …2] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2073} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2079 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2080 #string: "Node read time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "field_name" => "node_read_time" "entity_type" => "node" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2081 #string: "Node read time." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\node_read_time\Plugin\Field\NodeReadTime" "provider" => "node_read_time" "display" =>array:1 [ "view" =>array:2 [ …2] ] ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2082 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ …3] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2079} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "body" =>Drupal\field\Entity\FieldConfig {#6834 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.body" #status: true #uuid: "4ae7d0c5-c00e-4e96-ad4d-9738f8657cf7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.body" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.body" #field_name: "body" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "Post Content" #description: "" #settings: array:2 [ "display_summary" =>true "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#6802 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_add_rhs_section" #status: true #uuid: "d2331053-edf5-4edb-9fa9-7ecd98138f7b" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_add_rhs_section" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_add_rhs_section" #field_name: "field_add_rhs_section" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Add RHS Section ?" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_categories" =>Drupal\field\Entity\FieldConfig {#6774 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_categories" #status: true #uuid: "58a7c1da-317b-4fe8-afef-99482405df02" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_categories" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_categories" #field_name: "field_categories" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Categories" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:1 [ …1] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_comments" =>Drupal\field\Entity\FieldConfig {#6772 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_comments" #status: true #uuid: "1c1c62a4-90a1-4bfc-bc23-27ca6fadcf67" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_comments" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "comment" ] ] #isSyncing: false #id: "node.article_content.field_comments" #field_name: "field_comments" #field_type: "comment" #entity_type: "node" #bundle: "article_content" #label: "Comments" #description: "" #settings: array:5 [ "default_mode" =>0 "per_page" =>50 "anonymous" =>0 "form_location" =>true "preview" =>0] #required: false #translatable: true #default_value: array:1 [0 =>array:6 [ "status" =>2 "cid" =>0 "last_comment_timestamp" =>0 "last_comment_name" =>null "last_comment_uid" =>0 "comment_count" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance" =>Drupal\field\Entity\FieldConfig {#6771 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance" #status: true #uuid: "4e92e69d-73db-434a-937e-687bcc9c6c70" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.compliance" ] ] #isSyncing: false #id: "node.article_content.field_compliance" #field_name: "field_compliance" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#6770 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance_state" #status: true #uuid: "c5c1342a-f81a-4e87-a9f1-d1925b3b3572" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance_state" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.states_in_india" ] ] #isSyncing: false #id: "node.article_content.field_compliance_state" #field_name: "field_compliance_state" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance State" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_filter_type" =>Drupal\field\Entity\FieldConfig {#6839 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_filter_type" #status: true #uuid: "4b3c7971-2ca0-4e1a-bd68-3c7403ad7bb7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_filter_type" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.filter_types" ] ] #isSyncing: false #id: "node.article_content.field_filter_type" #field_name: "field_filter_type" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Filter Type" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#6850 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_html_block_end" #status: true #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_html_block_end" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.field_html_block_end" #field_name: "field_html_block_end" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "HTML Block End" #description: "" #settings: array:2 [ "display_summary" =>false "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_media_source" =>Drupal\field\Entity\FieldConfig {#6880 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_media_source" #status: true #uuid: "bcef15cb-a8ce-4561-96b0-509f3fca872a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_media_source" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.media_source" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_media_source" #field_name: "field_media_source" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Featured Image" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ …1] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ …9] ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6748 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_media_source" #status: true #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [ …3] ] #isSyncing: false #id: "node.field_media_source" #field_name: "field_media_source" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: 1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? Drupal\field\FieldStorageConfigInterface} #itemDefinition: null #constraints: array:1 [ "ParagraphsLibraryItemHasAllowedParagraphsType" =>null] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_metatags" =>Drupal\field\Entity\FieldConfig {#6849 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_metatags" #status: true #uuid: "b8ae1383-8e68-4c92-a289-b7342ee084ba" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_metatags" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "metatag" ] ] #isSyncing: false #id: "node.article_content.field_metatags" #field_name: "field_metatags" #field_type: "metatag" #entity_type: "node" #bundle: "article_content" #label: "Metatags" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_need_image" =>Drupal\field\Entity\FieldConfig {#6847 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_need_image" #status: true #uuid: "4466eac6-a4ff-4aac-a7f0-9d34331c01ce" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_need_image" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_need_image" #field_name: "field_need_image" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Include this image at the top of this post" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6848 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_post_created_by_author" #status: true #uuid: "496bf130-a099-4207-927a-182e0f95b8b9" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_post_created_by_author" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.author" ] ] #isSyncing: false #id: "node.article_content.field_post_created_by_author" #field_name: "field_post_created_by_author" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Post Created By" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? 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Drupal\field\Entity\FieldConfig} "field_tags" =>Drupal\field\Entity\FieldConfig {#6786 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_tags" #status: true #uuid: "a695ec2b-79ec-49e0-a911-27fd03b14824" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_tags" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.tags" ] ] #isSyncing: false #id: "node.article_content.field_tags" #field_name: "field_tags" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Tags" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>true "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? 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Drupal\field\Entity\FieldConfig} "field_topics" =>Drupal\field\Entity\FieldConfig {#6773 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_topics" #status: true #uuid: "3b490b05-956e-4b25-a917-15e31f953cc5" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_topics" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.post_content_section" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_topics" #field_name: "field_topics" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Topics" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ …1] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ …9] ] ] #required: false #translatable: false #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6751 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_topics" #status: true #uuid: "baee0837-6327-404c-b93b-13bbb65a9a75" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [ …3] ] #isSyncing: false #id: "node.field_topics" #field_name: "field_topics" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: -1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? 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Drupal\field\Entity\FieldConfig} "og_audience" =>Drupal\field\Entity\FieldConfig {#6750 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.og_audience" #status: true #uuid: "3854f26c-6714-4640-b41a-1126cf361ed0" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.og_audience" 1 => "node.type.article_content" 2 => "node.type.product" ] "module" =>array:1 [0 => "og" ] ] #isSyncing: false #id: "node.article_content.og_audience" #field_name: "og_audience" #field_type: "og_standard_reference" #entity_type: "node" #bundle: "article_content" #label: "Post it under" #description: "OG group audience reference field." #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:1 [ …1] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} ] #languages: null #langcodeKey: "langcode" #defaultLangcodeKey: "default_langcode" #activeLangcode: "x-default" #enforceDefaultTranslation: null #defaultLangcode: "ae" #translations: array:1 [ "x-default" =>array:2 [ "status" =>1 "entity" =>Drupal\node\Entity\Node {#6858} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "801" "revision" => "4460" "uuid" => "c61fffae-38c4-4477-859e-efbb98376891" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "All you need to know about Designated Zones in the UAE: FAQs" ] "langcode" =>array:1 [ "x-default" => "ae" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "owner" =>array:1 [ "x-default" => "4" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4460" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} 808 =>Drupal\node\Entity\Node {#6876 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:39 [ "nid" =>array:1 [ "x-default" => "808" ] "vid" =>array:1 [ "x-default" => "4462" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "e6554576-9350-4150-9eaa-74d43b84a171" ] "langcode" =>array:1 [ "x-default" => "ae" ] "revision_uid" =>array:1 [ "x-default" => "111" ] "revision_timestamp" =>array:1 [ "x-default" => "1720159030" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "title" =>array:1 [ "x-default" => "All about VAT for Real Estate in the UAE: FAQs" ] "created" =>array:1 [ "x-default" => "1709630996" ] "changed" =>array:1 [ "x-default" => "1720159030" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "_none" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h2 id="what-are-the-vat-rates-in-the-real-estate-sector">What are the VAT rates in the real estate sector?</h2>\r\n\r\n<table>\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th><strong>Type of supply</strong></th>\r\n\t\t\t<th><strong>VAT rate</strong></th>\r\n\t\t</tr>\r\n\t</thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td>Sale and rent of commercial buildings (not residential buildings)</td>\r\n\t\t\t<td>5%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>First sale/rent of a residential building after completing its construction or conversion</td>\r\n\t\t\t<td>0%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>First sale of a charitable building</td>\r\n\t\t\t<td>0%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Sale/rent of residential buildings subsequent to first supply</td>\r\n\t\t\t<td>Exempt</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Hotels, motels, and serviced accommodation</td>\r\n\t\t\t<td>5%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Bare land</td>\r\n\t\t\t<td>Exempt</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Improved land (not bare)</td>\r\n\t\t\t<td>5%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>UAE citizen building own home</td>\r\n\t\t\t<td>5%(recoverable)</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<h2 id="what-are-the-vat-rates-in-free-zones">What are the VAT rates in Free Zones?</h2>\r\n\r\n<p>Free zones are treated similarly to the mainland under VAT. </p>\r\n\r\n<table>\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th><strong>Type of supply</strong></th>\r\n\t\t\t<th><strong>VAT rate</strong></th>\r\n\t\t</tr>\r\n\t</thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods between businesses in designated zones</td>\r\n\t\t\t<td>Considered outside VAT system</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of services between businesses in designated zones</td>\r\n\t\t\t<td>VAT rate dependent on service, regardless of location</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods and services in non-designated zones</td>\r\n\t\t\t<td>VAT rate dependent on good/service, regardless of location</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods and services from mainland to designated zones </td>\r\n\t\t\t<td>VAT rate dependent on good/service, regardless of location</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods and services from designated zones to mainland</td>\r\n\t\t\t<td>VAT is collected by the mainland importer and paid to the government as a reverse charge</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<h2 id="how-are-commercial-buildings-defined-under-uae-vat">How are commercial buildings defined under UAE VAT?</h2>\r\n\r\n<p>Commercial buildings are buildings that are partly or wholly used as shops, offices, warehouses, hospitals, clinics, schools, universities, serviced apartments or buildings that are rented or leased our for a period of six months or less. </p>\r\n\r\n<h2 id="what-is-the-vat-treatment-on-the-supply-of-commercial-buildings">What is the VAT treatment on the supply of commercial buildings?</h2>\r\n\r\n<p>The rent, sale or leasing of any commercial building is subject to 5% VAT. The VAT amount paid on expenses relating to the supply of a commercial building can be recovered by the owner. </p>\r\n\r\n<h2 id="does-the-owner-of-a-commercial-building-need-to-register-for-vat">Does the owner of a commercial building need to register for VAT?</h2>\r\n\r\n<p>Yes, if the value of the supply in a year is over AED 375,000 or is expected to reach that limit in the next 30 days, then the owner needs to register.</p>\r\n\r\n<h2 id="how-will-a-commercial-building-which-has-been-converted-into-a-residential-building-be-treated-under-vat">How will a commercial building which has been converted into a residential building be treated under VAT?</h2>\r\n\r\n<p>The first residential supply is zero-rated as long as it’s within three years of the conversion. The first supply of a commercial building that has been converted to a residential building will attract zero-rated VAT for three years.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-the-sale-of-rented-property">What is the VAT treatment for the sale of rented property?</h2>\r\n\r\n<p>For the supply of rented property, there are two cases: </p>\r\n\r\n<ul>\r\n\t<li>If a rented or partly rented property is sold to a VAT registered buyer - VAT is not applicable.</li>\r\n\t<li>If a rented property is sold to a non registered buyer for less than AED 375,000 - Standard VAT is applicable.</li>\r\n</ul>\r\n\r\n<h2 id="when-can-i-start-the-ownership-transfer-process-for-a-building-i-purchased">When can I start the Ownership Transfer Process for a building I purchased?</h2>\r\n\r\n<p>The buyer has to complete the VAT payment before the Ownership Transfer Process starts. The seller will provide the buyer with an invoice which contains the VAT amount for the sale and the seller’s TRN. The buyer must provide this invoice while filing taxes, and then file to begin the Ownership Transfer Process.</p>\r\n\r\n<h2 id="what-happens-if-there-is-a-change-in-the-usage-of-my-commercial-property">What happens if there is a change in the usage of my commercial property?</h2>\r\n\r\n<p>You may need to adjust the VAT that you recover for the purchase. If you’re changing the way you use a business asset, always make sure you know the correct VAT treatment for the new use.</p>\r\n\r\n<h2 id="how-will-i-be-taxed-if-i-pay-in-instalments-for-the-purchase-of-a-commercial-building">How will I be taxed if I pay in instalments for the purchase of a commercial building?</h2>\r\n\r\n<p>If you pay in instalments, each payment will be taxed at the standard VAT rate.</p>\r\n\r\n<h2 id="can-i-claim-input-vat-on-the-purchase-of-a-commercial-building">Can I claim input VAT on the purchase of a commercial building?</h2>\r\n\r\n<p>Yes. When you file your tax returns for the period, you will be able to recover the VAT of 5% that you pay for the purchase of the building.</p>\r\n\r\n<h2 id="can-a-commercial-building-be-treated-as-a-capital-asset">Can a commercial building be treated as a capital asset?</h2>\r\n\r\n<p>If you are purchasing a commercial building worth more than 5 million AED, it will be treated as a capital asset.</p>\r\n\r\n<h2 id="can-a-commercial-building-be-treated-as-a-capital-asset">Can a commercial building be treated as a capital asset?</h2>\r\n\r\n<p>If you are purchasing a commercial building worth more than 5 million AED, it will be treated as a capital asset.</p>\r\n\r\n<h2 id="what-are-the-vat-treatment-applicable-on-the-supply-of-residential-buildings">What are the VAT treatment applicable on the supply of residential buildings?</h2>\r\n\r\n<p>If a property or a newly constructed residential building is sold within three years of its construction, then the first sale will be a zero-rated VAT supply. Any subsequent sales of this property will be exempt from VAT. </p>\r\n\r\n<p>The supply (rent, lease, or sale) of residential accommodation is exempted from VAT if any of the following conditions are fulfilled:</p>\r\n\r\n<ul>\r\n\t<li>The duration of the lease exceeds 6 months</li>\r\n\t<li>The tenant of the property holds an Emirates ID</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-of-a-building-that-is-used-both-for-residential-and-commercial-purposes">What is the VAT treatment of a building that is used both for residential and commercial purposes?</h2>\r\n\r\n<p>The sale or rent of a property that used for both residential and commercial purposes must be treated as follows:</p>\r\n\r\n<ul>\r\n\t<li>The first supply of a residential part of a building will be zero-rated and the subsequent supply will be VAT exempt. </li>\r\n\t<li>There will be a VAT of 5% levied on the supply of a commercial part of a building. The tax paid on this supply can be recovered. </li>\r\n</ul>\r\n\r\n<h2 id="are-the-owners-of-residential-properties-required-to-register-for-vat">Are the owners of residential properties required to register for VAT?</h2>\r\n\r\n<p>No, they are not required to register for VAT as long as they don’t have any other taxable business activities. </p>\r\n\r\n<h2 id="can-you-recover-the-vat-paid-on-expenses-related-to-constructing-a-residential-building">Can you recover the VAT paid on expenses related to constructing a residential building?</h2>\r\n\r\n<p>VAT can be recovered for expenses related to the first sale, since it is zero-rated. However, VAT cannot be recovered or be collected from customers if the expenses are related to the tax-exempt subsequent sale of the residential property.</p>\r\n\r\n<h2 id="are-real-estate-agents-required-to-charge-vat-on-services-provided-for-residential-properties">Are real estate agents required to charge VAT on services provided for residential properties?</h2>\r\n\r\n<p>Registered real estate agents are required to charge VAT for providing services related to leasing, renting, sales agreements, or property management, irrespective of whether it is for commercial or residential properties.</p>\r\n\r\n<h2 id="what-services-incur-vat-during-the-construction-of-a-residence">What services incur VAT during the construction of a residence?</h2>\r\n\r\n<p>Every service that involves preparation for construction, such as the services provided by the engineer and architect, will incur VAT.</p>\r\n\r\n<h2 id="what-services-related-to-buildings-are-subject-to-vat">What services related to buildings are subject to VAT?</h2>\r\n\r\n<p>Every act or service for the repair and maintenance of a building is subject to VAT.</p>\r\n\r\n<h2 id="can-we-reclaim-the-vat-for-every-repair-and-maintenance-service">Can we reclaim the VAT for every repair and maintenance service?</h2>\r\n\r\n<p>No, you can’t claim the VAT for repairs and maintenance of a place used as a residence.</p>\r\n\r\n<h2 id="how-do-i-claim-vat-for-services-related-to-residential-areas-or-buildings">How do I claim VAT for services related to residential areas or buildings?</h2>\r\n\r\n<p>To claim VAT for a residential area or building, you need to form an Owner’s Association. The Owner’s Association can recover the 5% VAT imposed on the services related to residential areas or buildings, provided it follows certain guidelines.</p>\r\n\r\n<h2 id="what-are-the-guidelines-for-owner-s-associations">What are the guidelines for Owner’s Associations?</h2>\r\n\r\n<p>An Owner’s Association has to be responsible for procuring services for residential areas or buildings, collecting money from the building owners, and funding major refurbishment works.</p>\r\n\r\n<h2 id="are-owner-s-associations-required-to-register-for-vat">Are Owner’s Associations required to register for VAT?</h2>\r\n\r\n<p>Owner’s Associations will be required to register for VAT if they conduct the following activities: </p>\r\n\r\n<ul>\r\n\t<li>Exercising control and management</li>\r\n\t<li>Administering common areas </li>\r\n\t<li>Dealing with security, financial management, and general well-being for the building owners </li>\r\n\t<li>Making taxable supplies</li>\r\n</ul>\r\n\r\n<h2 id="who-can-construct-their-own-residence-in-uae">Who can construct their own residence in UAE?</h2>\r\n\r\n<p>For an individual to construct their own residence, they need to be a UAE national. A UAE national can be either:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>a natural-born citizen, or</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>a foreigner with UAE residency or citizenship</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>Even with a citizenship, each person’s ability to procure a construction permit solely depends on the local ruling body and their guidelines.</p>\r\n\r\n<h2 id="will-i-need-to-pay-vat-for-constructing-my-residence">Will I need to pay VAT for constructing my residence?</h2>\r\n\r\n<p>If you are a UAE citizen, you will incur VAT on any supplies you purchase throughout the period of construction. Your VAT treatment may be different if you are a non-citizen.</p>\r\n\r\n<h2 id="will-i-be-able-to-recover-the-input-vat-that-i-pay-on-the-supplies-for-constructing-my-residence">Will I be able to recover the input VAT that I pay on the supplies for constructing my residence?</h2>\r\n\r\n<p>If you are a UAE citizen, you will be able to recover the input VAT that you pay on your supplies. Normally, you would claim your input VAT after the Date of Completion certificate is issued by the relevant entity in the Emirate. However, the input VAT must be claimed within 6 months after moving in, whether the certificate has been issued or not. Your VAT treatment may be different if you are a non-citizen.</p>\r\n\r\n<h2 id="i-am-a-uae-national-applying-for-a-refund-for-the-construction-of-my-new-residence-do-i-need-to-create-an-e-services-account-for-the-refund-process">I am a UAE national, applying for a refund for the construction of my new residence. Do I need to create an e-Services account for the refund process?</h2>\r\n\r\n<p>UAE nationals can apply for a refund under a special relief arrangement without creating an e-Services account. You can just download the refund form from the FTA website to claim a refund.</p>\r\n\r\n<h2 id="who-is-qualified-to-apply-for-the-special-relief-arrangement-for-the-construction-of-new-residences">Who is qualified to apply for the special relief arrangement for the construction of new residences?</h2>\r\n\r\n<p>This claim can only be made by UAE nationals who can provide evidence of their citizenship with the necessary documents (e.g., the family book).</p>\r\n\r\n<h2 id="what-are-the-conditions-for-the-fta-to-consider-a-refund-claim-for-the-construction-of-new-residences">What are the conditions for the FTA to consider a refund claim for the construction of new residences?</h2>\r\n\r\n<p>The FTA will consider refund claims for the following supplies and services:</p>\r\n\r\n<ul>\r\n\t<li>Supplies related to a newly constructed building which is to be used only as a residence by the applicants or their families.</li>\r\n\t<li>Services provided by contractors, builders, architects, or engineers, and other services necessary for the construction of a residence.</li>\r\n\t<li>Building materials (goods normally used by builders in a residential building or a construction site).</li>\r\n</ul>\r\n\r\n<p>Goods are considered to be a part of the building if they are permanently fixed or require proper tools for their removal.</p>\r\n\r\n<h2 id="what-happens-if-there-is-a-change-in-usage-of-the-residential-building-after-the-refund-claim">What happens if there is a change in usage of the residential building after the refund claim?</h2>\r\n\r\n<p>If there is a change in the usage of the building — for example as a hotel, guest house, hospital or other similar purpose — the applicant should repay any VAT that was refunded by the FTA.</p>\r\n\r\n<h2 id="what-documents-will-i-need-while-submitting-my-refund-claim-to-the-fta">What documents will I need while submitting my refund claim to the FTA?</h2>\r\n\r\n<p>While submitting your refund claim, it is advisable to have the following information and documents in advance:</p>\r\n\r\n<ul>\r\n\t<li>documentary proof to support the ownership for the specific plot of land in the UAE</li>\r\n\t<li>certified documentary proof to support the date of completion of the building</li>\r\n\t<li>documentary proof to support the occupation date (any utility bill)</li>\r\n\t<li>copies of your passport, Emirates ID and family book</li>\r\n</ul>\r\n\r\n<h2 id="when-should-i-submit-my-refund-application-to-the-fta">When should I submit my refund application to the FTA?</h2>\r\n\r\n<p>The refund form must be submitted within six months of the building’s completion date. The new residence should be certified complete by a ruling authority in that area. However, the refund must be claimed within six months of moving in, whether the completion certificate has been issued or not.</p>\r\n\r\n<h2 id="what-is-a-verification-body">What is a verification body?</h2>\r\n\r\n<p>Verification bodies are third-party organizations approved by the FTA. They perform a thorough review of the expenses, invoices, and VAT claimed by the applicant for the refund process.</p>\r\n\r\n<h2 id="will-there-be-any-fees-charged-by-the-verification-body">Will there be any fees charged by the verification body?</h2>\r\n\r\n<p>The verification body charges a fee for the verification process. That fee is not eligible for a refund.</p>\r\n\r\n<h2 id="how-do-i-submit-the-refund-form">How do I submit the refund form?</h2>\r\n\r\n<p>After completing the form, you need to send a signed version of the soft copy (in PDF format) to <strong>homebuilders@tax.gov.ae</strong>.</p>\r\n\r\n<p>Attach the supporting documents to the email. The accepted file types are PDF, GPG, PNG and JPEG, and the total file size limit is 10 MB. You’ll receive a notification email after you successfully submit your refund form.</p>\r\n\r\n<h2 id="what-documents-do-i-need-to-submit-to-the-verification-body-for-the-verification-process">What documents do I need to submit to the verification body for the verification process?</h2>\r\n\r\n<p>If you receive a positive result on your eligibility check and a reference number, you must submit the following documents to the verification body: * the refund form which includes your reference number * the construction plan for your newly constructed residence * the invoices related to your VAT refund claim (invoices should include proper TRNs, VAT amounts and the name of the owner/applicant)</p>\r\n\r\n<h2 id="what-is-the-waiting-period-for-the-verification-process-by-the-verification-body">What is the waiting period for the verification process by the verification body?</h2>\r\n\r\n<p>The verification body will process your request and send the signed and stamped verification report to the FTA within 15 business days. You’ll receive a copy of this report too.</p>\r\n\r\n<h2 id="what-is-the-waiting-period-for-processing-of-the-refund-application-by-the-fta">What is the waiting period for processing of the refund application by the FTA?</h2>\r\n\r\n<p>When the verification body submits your report to the FTA, you’ll receive a notification of the results by email within 20 business days. If your report is approved, the FTA will make the refund within 5 business days of the approval.</p>\r\n\r\n<h2 id="what-supplies-and-services-are-eligible-for-refund-under-the-special-relief-arrangement-for-the-construction-of-new-residences">What supplies and services are eligible for refund under the special relief arrangement for the construction of new residences?</h2>\r\n\r\n<p>Supplies/services eligible for refund:</p>\r\n\r\n<ul>\r\n\t<li>services of builders, architects and engineers</li>\r\n\t<li>supervisory services</li>\r\n\t<li>other similar services necessary for the construction of new residence</li>\r\n\t<li>building materials (bricks, cement, tiles, etc)</li>\r\n\t<li>central air conditioning and split units</li>\r\n\t<li>doors</li>\r\n\t<li>decorating materials</li>\r\n\t<li>dust extractors and filters</li>\r\n\t<li>permanent fencing</li>\r\n\t<li>fire alarms and smoke detectors</li>\r\n\t<li>flooring</li>\r\n\t<li>guttering</li>\r\n\t<li>heating systems</li>\r\n\t<li>kitchen sinks, work surfaces and fixed cupboards</li>\r\n\t<li>lifts and hoists</li>\r\n\t<li>plumbing materials</li>\r\n\t<li>power points</li>\r\n\t<li>sanitary units</li>\r\n\t<li>shower units</li>\r\n\t<li>window frames and glazing</li>\r\n\t<li>wires embedded inside the structure of the building</li>\r\n</ul>\r\n\r\n<h2 id="what-supplies-and-services-are-not-eligible-for-refund-under-the-special-relief-arrangement-for-the-construction-of-new-residences">What supplies and services are not eligible for refund under the special relief arrangement for the construction of new residences?</h2>\r\n\r\n<p>Supplies/services not eligible for refund:</p>\r\n\r\n<ul>\r\n\t<li>furniture that is not fixed to the building, such as sofas, tables, and chairs.</li>\r\n\t<li>electrical and gas appliances</li>\r\n\t<li>landscaping elements</li>\r\n\t<li>integrated electrical appliances such as fridges, dishwashers, microwaves, washing machines, dryers, and coffee machines</li>\r\n\t<li>audio equipment, built-in speakers, intelligent lighting systems, satellite boxes, freeview boxes, CCTV, and telephones</li>\r\n\t<li>electrical components for garage doors and gates</li>\r\n\t<li>garden furniture, ornaments and sheds</li>\r\n\t<li>verification body fees</li>\r\n</ul>\r\n\r\n<h2 id="how-are-charitable-buildings-defined-under-uae-vat">How are Charitable buildings defined under UAE VAT?</h2>\r\n\r\n<p>A building or part of it, designed and constructed for the sole purpose or usage by a charity or for charitable events is defined as a charitable building.</p>\r\n\r\n<p>Charities which are listed in a decision of the cabinet regarding Designated Charitable Bodies shall be eligible to use a building for charitable activities.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-on-the-supply-of-charitable-buildings">What is the VAT treatment on the supply of charitable buildings?</h2>\r\n\r\n<p>The first supply of a building, whether made wholly or partly, is zero-rated if the building is specifically constructed and designed for charitable purposes as listed in the Designated Charitable Bodies. The subsequent supplies of the building will be subject to standard VAT.</p>\r\n\r\n<h2 id="what-are-the-conditions-for-a-land-to-be-considered-as-bare-land-under-uae-vat-law">What are the conditions for a land to be considered as bare land under UAE VAT law?</h2>\r\n\r\n<ul>\r\n\t<li>A land will not be considered bare if any finished buildings, partially constructed buildings or civil engineering structures are present on top of it. </li>\r\n\t<li>A plot of land which is covered only by natural objects such as trees and plants, will be considered bare land under UAE VAT law.</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-on-the-supply-of-bare-land">What is the VAT treatment on the supply of bare land?</h2>\r\n\r\n<p>The supply of bare land by either lease or by sale is exempted from VAT. Any VAT costs associated with the supply of bare land will not be recoverable by the supplier.</p>\r\n\r\n<h2 id="what-are-the-costs-associated-with-the-supply-of-bare-land">What are the costs associated with the supply of bare land?</h2>\r\n\r\n<p>The costs associated with the supply of bare land are legal fees and agents fees.</p>\r\n\r\n<h2 id="when-does-the-construction-of-a-building-reach-partially-completed-stage">When does the construction of a building reach partially completed stage?</h2>\r\n\r\n<p>Any building which has progressed beyond the foundation level is a partially completed building.</p>\r\n\r\n<h2 id="what-is-civil-engineering-work-under-vat">What is civil engineering work under VAT?</h2>\r\n\r\n<p>Civil engineering works under VAT include roads, bridges and pipes for water and power services. Land will be considered as bare land for VAT purposes if there are civil engineering works which run beneath the land and don’t protrude above the surface.</p>\r\n\r\n<h2 id="how-is-farm-land-categorized-under-uae-vat">How is farm land categorized under UAE VAT?</h2>\r\n\r\n<p>Farm land will normally be considered as commercial land, as it will be covered with infrastructures and civil engineering works. For example, irrigation systems and utility connections. However, it is essential to assess each supply of farm land to confirm that it meets the definition of bare or covered land.</p>\r\n\r\n<h2 id="how-will-a-bare-land-which-has-been-converted-into-a-covered-land-be-treated-under-vat">How will a bare land which has been converted into a covered land be treated under VAT?</h2>\r\n\r\n<p>The moment a land is covered with fixed and immovable structures on it, it ceases to be bare land. Therefore, any supply related to that land after the conversion will be subject to standard VAT rate.</p>\r\n\r\n<h2 id="what-counts-as-development-of-property">What counts as development of property?</h2>\r\n\r\n<p>The leading builders and developers of UAE buy large plots of land to sell it in smaller divisions. During this process, they add infrastructure to common areas of the development. This is known as developing the property.</p>\r\n\r\n<h2 id="what-infrastructure-do-the-developers-add-to-the-communal-areas">What infrastructure do the developers add to the communal areas?</h2>\r\n\r\n<p>Developer-added infrastructure includes roads, power and gas lines, water connections, telephone lines, and internet connections. Construction of mosques, utility networks, and landscaping is also considered added infrastructure.</p>\r\n\r\n<h2 id="can-the-builder-claim-vat-incurred-during-infrastructure-development">Can the builder claim VAT incurred during infrastructure development?</h2>\r\n\r\n<p>Yes, the builder’s business can claim the standard 5% VAT incurred for procuring the required materials, and constructing the infrastructure.</p>\r\n\r\n<h2 id="how-does-the-transfer-of-ownership-affect-the-transitional-provisions-for-supplies-of-real-estate">How does the transfer of ownership affect the transitional provisions for supplies of real estate?</h2>\r\n\r\n<p>If the transfer of ownership occurred before the date of implementation (January 1, 2018), the supply will not be subjected to VAT. If the transfer of ownership occurs after the implementation date, the supply will be subjected to VAT under standard rules.</p>\r\n\r\n<h2 id="how-does-the-conclusion-of-contract-affect-the-transitional-provisions-for-supplies-of-real-estate">How does the conclusion of contract affect the transitional provisions for supplies of real estate?</h2>\r\n\r\n<p>If the contract has been concluded before VAT implementation (January 1, 2018) and the supply is wholly made before the effective date, the supply will not be subjected to VAT. </p>\r\n\r\n<p>If a supply is wholly or partly made after the implementation date, the supply shall be treated as follows:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The supply will be considered inclusive of tax if it is subject to VAT under the law.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The seller will need to pay VAT to the FTA, regardless of whether it was included in the buyer’s sale price.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<h2 id="who-is-responsible-for-paying-taxes-to-the-authorities-in-supplies-of-real-estate">Who is responsible for paying taxes to the authorities in supplies of real estate?</h2>\r\n\r\n<p>In the supply of real estate, the supplier is always responsible for calculating and paying taxes.</p>\r\n\r\n<h2 id="is-vat-paid-for-the-supply-of-real-estate-recoverable">Is VAT paid for the supply of real estate recoverable?</h2>\r\n\r\n<p>Yes. 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"content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h2 id="what-is-a-tax-group">What is a tax group?</h2>\r\n\r\n<p>A tax group under UAE VAT is when two or more businesses have registered as a single taxable person. These businesses must comply with certain eligibility criteria to be allowed to form a tax group. One VAT Tax Registration Number (TRN) is issued for each tax group, to be used by all of its members, and the group must file only one tax return collectively.</p>\r\n\r\n<h2 id="what-does-being-in-a-tax-group-imply">What does being in a tax group imply?</h2>\r\n\r\n<p>Being in a tax group has the following effects:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Members of a tax group can make supplies and purchases with each other, for which no VAT will be charged. VAT will be applicable for transactions with entities outside of the group, however.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A tax group is issued only one VAT registration number, as it is registered as a single entity.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A tax group is only required to file one return, which includes all the supplies and purchases made by the members of the group.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Every tax group will have to appoint one of its members as their representative member. Every supply and purchase made by the members of the group will be under this representative member’s name.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-criteria-must-be-followed-to-form-a-tax-group">What criteria must be followed to form a tax group?</h2>\r\n\r\n<p>The following eligibility criteria must be followed for the FTA to grant permission to form a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Business criteria Every individual member of a tax group must be running a regular business that can be located in any place and is independent of its employees.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Legal person criteria Every individual member of a tax group must be a legal person who has a legal identity of their own and can enter into contracts under their own name. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Establishment criteria Every individual member must be a resident of the UAE. This can be accomplished by having either a primary business establishment or a fixed establishment in the UAE. According to the FTA, a primary business establishment is the place where important management decisions that influence a business are taken. A fixed establishment is another place where necessary human and technical resources are provided to run a business.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Related parties and control criteria Every individual member must be related to the others, meaning that they share economic, financial, and organisational ties. Economic ties mean that there is mutual interest amongst the members in the proceeds of the business, financial ties mean that one member’s business benefits another member’s business, and organisational ties mean that the businesses are located in the same property.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>Within a tax group, one member must have control over the rest. Control can exist during the following situations:</p>\r\n\r\n<ul>\r\n\t<li>When one or more legal person in a formal partnership has at least one of the following:</li>\r\n</ul>\r\n\r\n<p>1) At least 50% voting interest in all the companies owned by the legal persons of the partnership, when put together.</p>\r\n\r\n<p>2) At least 50% market value interest in all the companies owned by the legal persons of the partnership, when put together.</p>\r\n\r\n<p>3) Control by some other way.</p>\r\n\r\n<ul>\r\n\t<li>When two or more legal persons of a partnership are associated with another legal person, who is from the same partnership.</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-criteria-must-government-entities-follow-when-forming-a-tax-group">What criteria must government entities follow when forming a tax group?</h2>\r\n\r\n<p>In addition to the general criteria, which are applicable to everyone, government entities must also comply with the following to form a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>A designated government entity is to be a part of tax groups with other designated government entities only.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A designated government entity cannot be a part of tax groups with a non-designated government entity.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A government entity that is not designated can be a part of tax groups with other legal entities for which the usual tax group rules apply.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>A designated government entity is one that has been designated by the Cabinet and is required to register for VAT.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-is-the-process-for-forming-a-tax-group">What is the process for forming a tax group?</h2>\r\n\r\n<p>The process for forming a tax group is as follows:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>After each member who wishes to form a tax group has individually complied with the eligibility criteria, it must be determined whether the group as a whole is eligible to register for VAT. The group will be eligible if they comply with either one of the following criteria:</p>\r\n\r\n\t<ul>\r\n\t\t<li>\r\n\t\t<p>If at least one member has satisfied the registration requirements.</p>\r\n\t\t</li>\r\n\t\t<li>\r\n\t\t<p>If the total value of VAT-liable supplies and purchases made by the prospective group complies with the registration requirements.</p>\r\n\t\t</li>\r\n\t</ul>\r\n\t</li>\r\n\t<li>\r\n\t<p>The next step in the registration process involves the members of a tax group nominating one member among them as the representative member of the tax group. The tax returns of the group will be filed in the name of this representative member. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>If none of the members of the group have been previously registered for VAT, then the potential representative member will have to submit a VAT registration application and tax group registration application. However, if the members have been registered for VAT previously, then the representative member only needs to finish the tax group registration application.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-changes-be-made-to-a-tax-group">Can changes be made to a tax group?</h2>\r\n\r\n<p>The following changes can be made with regard to the members of a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Addition of members to a tax group</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Removal of members from a tax group</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Change of representative member of a tax group</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Disbanding a tax group</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-can-more-members-be-added-to-a-tax-group">How can more members be added to a tax group?</h2>\r\n\r\n<p>An additional member can be added to a tax group if the representative member of the group fills out a tax group amendment application and sends it to the FTA.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-can-members-be-removed-from-a-tax-group">How can members be removed from a tax group?</h2>\r\n\r\n<p>The representative member can send in a tax group amendment application to the FTA requesting to remove a member from the tax group. The removed member may have to fill out a VAT registration application if they are eligible and required to register but have not registered before.</p>\r\n\r\n<p>If the member is to be removed because they are no longer eligible for tax grouping, then the representative member must inform the FTA within 20 days of the change in eligibility..</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-the-representative-member-of-the-tax-group-be-changed">Can the representative member of the tax group be changed?</h2>\r\n\r\n<p>The representative member can nominate a different member of the group as the new representative member by submitting a tax group amendment application to the FTA for approval. Before doing this, they must get consent from the new proposed representative member.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-can-a-tax-group-be-disbanded">How can a tax group be disbanded?</h2>\r\n\r\n<p>To disband or cancel a tax group, the representative member must submit a tax group deregistration application to the FTA. The members must each submit a VAT registration application if they are eligible and required to register but have not registered before.</p>\r\n\r\n<p>If the tax group is to be disbanded because it is no longer eligible for tax grouping, then the representative member must notify the FTA within 20 days of the change in eligibility.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-an-application-to-form-or-amend-a-group-be-rejected-by-the-fta">Can an application to form or amend a group be rejected by the FTA?</h2>\r\n\r\n<p>In general, if the FTA thinks that forming, amending, or disbanding a tax group would result in a prominent risk to the public revenue, then they may refuse the group’s application.</p>\r\n\r\n<p>The FTA may refuse applications to form a tax group or add members to a tax group if:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The members who have applied fail to meet the eligibility criteria to be a part of a group.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in a serious risk of tax evasion.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in an overall reduction of the taxes due to them.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in a significant increase to their administrative burden.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-an-application-to-remove-members-or-disband-a-group-be-rejected-by-the-fta">Can an application to remove members or disband a group be rejected by the FTA?</h2>\r\n\r\n<p>In general, if the FTA thinks that forming, amending, or disbanding a tax group would result in a prominent risk to the public revenue, then they may refuse the group’s application.</p>\r\n\r\n<p>The FTA may refuse applications to remove members or disband tax groups if:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Removal of the specific member will make it seem like the member is able to register, whereas no steps have been taken for their registration at the time of applying for their removal.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that approving the application creates a serious risk of tax evasion.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in an overall reduction of the taxes due to them.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in a significant increase to their administrative burden.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="when-can-the-fta-restrict-a-tax-group-from-forming">When can the FTA restrict a tax group from forming?</h2>\r\n\r\n<p>The FTA can refuse to allow tax grouping if: </p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The transactions between the members are insufficient; there are few or no meaningful transactions amongst members of the tax group.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Allowing the group to form will make it difficult for the FTA to audit them because the group does not share any common features of an audit.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Allowing the group to form will result in only one advantage, namely a cash offset benefit.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Allowing the group to form would add to the workload of the FTA, which includes the points mentioned above as well as others.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-are-vat-debts-handled-in-a-tax-group">How are VAT debts handled in a tax group?</h2>\r\n\r\n<p>Members of a tax group will be collectively liable for any possible VAT debt and other obligations that the group faces throughout the period during which they were members. This means that even if a member leaves the tax group, they will still be liable for the period of their membership.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-the-fta-force-you-to-form-a-tax-group">Can the FTA force you to form a tax group?</h2>\r\n\r\n<p>If you and another business share sufficient economic, financial, and organisational ties to split the applicable VAT amongst you, then the FTA may force you to register as a tax group. </p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-are-the-benefits-of-forming-a-tax-group">What are the benefits of forming a tax group?</h2>\r\n\r\n<p>These are the benefits of forming a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Every member of a tax group is considered a single taxable person for VAT purposes. 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