Tax Services for
Telecommunications Companies
in UAE 2026
The complete 2026 UAE tax guide for telecommunications companies — VAT on telecom services and digital products, Corporate Tax on network operations, spectrum licensing cost treatment, roaming revenue, infrastructure depreciation, transfer pricing for multinational telecoms, OECD Pillar Two implications, and specialist UAE telecom tax advisory.
The UAE telecommunications sector — anchored by Etisalat (e&) and du as the two licensed national operators, alongside a growing ecosystem of mobile virtual network operators (MVNOs), internet service providers (ISPs), satellite operators, OTT platform providers, and digital infrastructure companies — operates at the intersection of some of the UAE's most complex and evolving tax obligations. VAT at 5% applies to most telecom services with critical nuances around international roaming, bundled packages, and over-the-top (OTT) digital services. UAE Corporate Tax at 9% on telecom profits involves unique considerations around spectrum licence amortisation under IAS 38, network infrastructure depreciation, network sharing arrangements, and IFRS 15 revenue recognition for multi-element bundles. For multinational telecom groups, OECD Pillar Two global minimum tax and transfer pricing for intragroup roaming, content, and managed services add further complexity. This comprehensive 2026 guide covers every material UAE tax service for telecommunications companies — and how OneDeskSolution provides specialist UAE telecom sector tax advisory and compliance services.
📡1. UAE Telecom Tax Landscape 2026
The UAE telecommunications sector is one of the most strategically important and tightly regulated industries in the country, overseen by the Telecommunications and Digital Government Regulatory Authority (TDRA). With 5G network rollout across both emirates complete, fibre broadband penetration among the highest in the world, and the UAE positioning itself as a global digital hub, the telecom sector generates revenues in excess of AED 20 billion annually and continues to grow driven by data consumption, IoT connectivity, cloud services, and digital transformation across both enterprise and consumer segments.
For UAE telecommunications companies — whether a licensed mobile network operator (MNO) running billions of dirhams of network infrastructure, an internet service provider (ISP) serving UAE business and residential customers, a mobile virtual network operator (MVNO) without physical network infrastructure, a satellite communications company, or an over-the-top (OTT) platform providing voice, video, or messaging services over third-party networks — the UAE tax environment in 2026 is more demanding than at any point in the sector's history. Corporate Tax at 9% since June 2023 means that spectrum licence costs (previously treated as sunk costs), network infrastructure depreciation, IFRS 15 revenue recognition for complex telecom bundles, and intercompany roaming and content arrangements are all directly tax-material.
The sector also faces two external pressures that are reshaping its global tax position: the OECD/G20 Pillar Two global minimum tax (15% minimum effective tax rate for large multinational telecom groups) is becoming increasingly relevant as the UAE deploys its domestic minimum top-up tax; and the FTA's growing capability and track record in complex industry audits means that telecom-specific VAT positions — particularly around international services, bundled plans, and OTT digital services — are under increasing scrutiny. This guide addresses all of these dimensions in the UAE context.
Specialist Tax Services for UAE Telecommunications Companies
OneDeskSolution provides expert UAE tax advisory for telecommunications companies — VAT on telecom and digital services, Corporate Tax, spectrum amortisation, IFRS 15 bundle revenue recognition, transfer pricing, and FTA audit defence. Get a free consultation today.
📱2. Types of UAE Telecom Businesses
Mobile Network Operator
Licensed MNO (e&, du); owns radio spectrum, towers, and core network; voice, data, and enterprise services; largest revenue base
Internet Service Provider
Fixed and mobile broadband; fibre-to-home; enterprise connectivity; data centre connectivity; cloud-on-ramp services
MVNO / Reseller
Mobile virtual network operator — uses MNO infrastructure; own branding; niche segments (expat, budget, enterprise)
Satellite Communications
Satellite broadband; maritime and aviation connectivity; remote site coverage; VSAT services; global LEO/GEO operators
OTT / Digital Services
Over-the-top voice and video (VoIP, streaming, messaging); operates over third-party networks; no spectrum licence needed
Enterprise / Managed Services
Corporate connectivity; SD-WAN; cloud managed services; IoT; smart cities; data centres; government contracts
| Business Type | VAT Complexity | CT Profile | Key Tax Challenge | TP Risk |
|---|---|---|---|---|
| MNO (e&, du) | Very High — bundles, roaming, wholesale | Very High — large profits; spectrum amortisation; network depreciation | IFRS 15 multi-element bundles; roaming VAT; Pillar Two | High — international group structures |
| ISP | High — B2C/B2B mix; international transit | Medium-High | International transit fee VAT; content bundling; infrastructure depreciation | Medium |
| MVNO / Reseller | Medium — resale margin on network cost | Low-Medium | Host MNO network cost VAT recovery; margin compression; SBR for smaller MVNOs | Low |
| Satellite Operator | High — international and UAE mixed | Medium-High | Place of supply for satellite services; orbital asset treatment; IAS 16/38 for satellites | Medium-High |
| OTT Platform | Medium-High — digital services VAT | Medium — QFZP for overseas revenue | Digital services VAT 5% UAE users; zero-rating overseas users; UAE-source revenue CT | Medium |
💰3. VAT on Telecom Services
UAE VAT at 5% applies to most telecommunications services — but the specific VAT treatment of international services, wholesale interconnect, roaming, and digital services requires careful analysis to determine the place of supply and whether UAE or overseas VAT rules govern each transaction.
| Telecom Service | VAT Treatment | Rate | Key Condition & Notes |
|---|---|---|---|
| Mobile voice calls — domestic | Standard-Rated | 5% | UAE subscriber making domestic calls: 5% VAT on call charge. Included in monthly bill or prepaid top-up. |
| Mobile data — domestic | Standard-Rated | 5% | Mobile internet data for UAE-located subscriber: 5% VAT on data charge or monthly data plan. |
| Fixed broadband subscription | Standard-Rated | 5% | Home and business fixed broadband: 5% VAT on monthly subscription fee. |
| International calls (UAE subscriber to overseas) | Standard-Rated | 5% | International calls made by UAE subscribers: 5% VAT. The supplier (UAE telecom) is in the UAE; place of supply is where the supplier is — UAE; 5% VAT applies. |
| Wholesale interconnect — international carrier | Zero-Rated | 0% | Wholesale international interconnect services sold to overseas carriers: zero-rated as an export of services to a non-UAE business customer (B2B). Retain carrier agreement and overseas carrier evidence. |
| Roaming — UAE subscriber abroad | Complex — analyse | Depends | VAT on roaming: UAE subscribers using their phone abroad while roaming — VAT treatment depends on the roaming arrangement structure. See Section 5. |
| SMS marketing / bulk messaging (B2B) | Standard-Rated | 5% | Bulk SMS services to UAE business clients: 5% VAT on service fee. Issue tax invoice with client TRN. |
| Enterprise connectivity (leased lines, MPLS) | Standard-Rated | 5% | Managed connectivity services to UAE corporate customers: 5% VAT on monthly service fee. |
| IoT connectivity / M2M SIM | Standard-Rated | 5% | IoT SIM cards providing machine-to-machine connectivity: 5% VAT on monthly plan or per-device fee. |
| International transit (carrying global traffic) | Zero-Rated | 0% | International data transit services where the UAE telecom is carrying traffic between two overseas points for an overseas carrier: zero-rated. Place of supply follows B2B overseas rules. |
Telecom VAT Place of Supply — The Most Complex Area: Unlike most goods and services where the place of supply is relatively straightforward, telecommunications services have specific place of supply rules in UAE VAT regulations. For B2C telecom services, the place of supply is generally where the subscriber uses the service — meaning VAT follows actual use, not just the subscriber's registered address. For B2B telecom services, the place of supply is typically where the recipient business customer is established. These rules interact with roaming, international calling, satellite services, and cross-border digital services in ways that require specific analysis for each service type. Telecom companies should prepare a comprehensive VAT service-by-service place of supply matrix, reviewed and updated as services evolve.
📦4. VAT on Bundled Packages & Digital Services
| Bundle / Digital Service Scenario | VAT Treatment | Key Analysis |
|---|---|---|
| Voice + data + TV bundle (single monthly price) | 5% VAT on full package price | Single supply or multiple supplies? If components are not separately priced and the bundle is marketed as one product: likely single supply at 5% on the entire bundle. Simplest treatment: charge 5% on the total monthly bundle fee. |
| Bundle with overseas streaming service (e.g. Netflix packaged with data) | Analyse: streaming component may be separate 5% digital supply | Netflix and similar streaming included as a bundle component: the streaming is a digital service to UAE consumer (5% VAT). If separately identifiable, may need to be accounted for as a separate 5% supply. If a seamless bundle: likely 5% on the total. |
| SIM only plan with included data roaming abroad | Complex — data roaming element has distinct place of supply | Data used while subscriber is abroad may have a different place of supply than domestic data usage. See Section 5 on roaming. |
| OTT voice app subscription (VoIP) | 5% VAT for UAE users | VoIP subscriptions to UAE-resident users: 5% VAT as a digital service. Zero-rated for overseas subscribers. |
| Cloud storage / productivity suite bundled with data plan | 5% VAT on full bundle | Cloud services included with a telecom plan: both components are standard-rated 5% digital/tech services. Charge 5% on the total bundle price to UAE subscribers. |
| Digital content (gaming, music streaming) sold via telecom billing | 5% VAT — UAE subscriber | Where the telecom company is the merchant of record for third-party digital content (billing via phone bill): 5% VAT applies as a digital service supply to UAE subscribers. Overseas subscribers: zero-rated. |
Digital Services VAT — UAE Subscribers Always 5%: Under UAE VAT, electronic or digital services supplied to UAE subscribers — whether it is VoIP, cloud storage, gaming, music streaming, or OTT video — are standard-rated at 5% VAT when supplied to a UAE-resident user. This applies regardless of whether the supplier is a UAE-based telecom company or an overseas digital platform. For UAE telecom companies acting as billing aggregators or merchant-of-record for third-party digital content, the VAT must be declared in the quarterly VAT 201 on the gross billing amount (including the content provider's share), not just on the operator's own margin.
✈️5. International Roaming Revenue & Tax
| Roaming Scenario | VAT Position | Direction | FTA Risk |
|---|---|---|---|
| UAE subscriber roaming abroad (outbound roaming) | Analyse: the charge to the UAE subscriber may be 5% VAT (if viewed as UAE supplier providing a service) or outside scope depending on use-based place of supply rules | UAE MNO → UAE subscriber | Medium — place of supply for outbound roaming is a grey area that has attracted different positions across jurisdictions |
| Overseas visitor using UAE network (inbound roaming) | Generally zero-rated or outside scope for UAE VAT | Overseas MNO → UAE MNO (wholesale) + overseas MNO → overseas subscriber (retail) | Low — wholesale inbound roaming is a B2B service from overseas carrier; typically outside UAE VAT scope |
| Wholesale roaming receivable (UAE MNO receives from overseas carrier) | Zero-rated — B2B service to overseas carrier | UAE MNO (host) → overseas MNO (visitor's home network) | Low — overseas B2B customer; zero-rated with documentation |
| Wholesale roaming payable (UAE MNO pays overseas host network) | Reverse charge if overseas supplier is not UAE VAT-registered | Overseas host MNO → UAE MNO (home of roaming subscriber) | Medium — reverse charge on wholesale roaming payments to overseas networks is frequently missed |
| Roaming revenue from 5G IoT devices (cross-border) | Complex — depends on device ownership, billing arrangement, and IoT SIM registration | Varies by deployment structure | Medium-High — IoT roaming is an emerging and actively developing area of UAE VAT analysis |
Reverse Charge on Wholesale Roaming Payables — Frequently Missed: When a UAE mobile network operator pays a wholesale roaming fee to an overseas host network (the network that served a UAE subscriber while they were abroad), this is a payment to an overseas B2B supplier for a service. If the overseas MNO is not UAE VAT-registered, the UAE MNO as recipient must apply the reverse charge mechanism: declare 5% output VAT on the roaming payment in Box 3 of the VAT 201 and simultaneously claim 5% input VAT in Box 10. The net VAT cost is zero, but the compliance declaration is mandatory — and missing it is one of the most commonly cited telecom VAT audit findings in GCC jurisdictions that have implemented similar rules.
📻6. Spectrum Licences & IAS 38 Amortisation
Spectrum licences — the right to use specific frequency bands for mobile communications — are among the most valuable assets held by telecommunications companies. In the UAE, spectrum licences are granted by the TDRA for fixed multi-year terms (typically 15–25 years) at substantial upfront licensing fees. The accounting and tax treatment of spectrum licences requires careful application of IAS 38 (Intangible Assets) — and since UAE CT is computed on IFRS-based financial statements, this directly determines the CT deduction profile across the licence life.
- Spectrum licence = IAS 38 intangible asset with finite useful life: A spectrum licence acquired for a fixed term has a finite useful life — equal to the licence duration. Under IAS 38, finite-life intangible assets must be amortised over their useful life using a systematic method (straight-line being the most common for spectrum licences). The upfront licence fee is capitalised and amortised evenly over the licence term. Annual amortisation = total licence cost ÷ licence years. This annual amortisation charge flows through the P&L and is CT-deductible in each year of the licence.
- CT impact — large annual amortisation deductions over 15–25 years: For a major UAE MNO that has paid billions of dirhams in spectrum fees across multiple frequency bands (2G, 3G, 4G, 5G), the aggregate annual IAS 38 amortisation charge can represent hundreds of millions of dirhams of CT-deductible expense per year. This is one of the most important CT deduction mechanisms available to licensed operators. Ensure the amortisation calculation is correctly aligned to the actual licence terms and that any renewal premiums or spectrum auction payments are correctly capitalised and amortised.
- Spectrum renewal — capitalise the renewal premium, amortise over the new term: When a spectrum licence is renewed for a further period, the renewal premium paid is capitalised as a new (or extended) intangible asset and amortised over the new licence term — not expensed in the renewal year. Failure to capitalise and amortise (instead expensing the full renewal cost in year one) is both an IAS 38 error and a CT distortion.
- IAS 36 impairment review — spectrum licences: If there are indicators of impairment (e.g. a technology shift making a spectrum band obsolete, a reduction in subscriber base, or a regulatory change restricting use), IAS 36 requires an impairment review. Any impairment loss recognised is CT-deductible in the period charged to the P&L.
- VAT on spectrum licence fees paid to TDRA: Spectrum licence fees and regulatory fees paid to the TDRA (Telecommunications and Digital Government Regulatory Authority) are government-imposed charges — typically not subject to UAE VAT (government fees are generally outside the scope of VAT). Confirm the specific fee payment does not carry VAT before attempting to recover input tax on licence fee payments.
🗼7. Network Infrastructure & IAS 16 Depreciation
| Asset Category | IAS 16 Useful Life | Annual Depreciation (AED 100M asset) | CT Treatment | Input VAT Recovery |
|---|---|---|---|---|
| Mobile base stations (BTS / eNodeB / gNodeB) | 7–15 years | AED 6.7M–14.3M/yr | 100% CT-deductible IAS 16 depreciation | 100% input VAT on purchase |
| Core network equipment (switches, routers) | 5–10 years | AED 10M–20M/yr | 100% CT-deductible | 100% input VAT |
| Fibre optic cable (underground / aerial) | 20–40 years | AED 2.5M–5M/yr | 100% CT-deductible | 100% input VAT on installation |
| Telecom towers / masts | 20–30 years | AED 3.3M–5M/yr | 100% CT-deductible | 100% input VAT |
| Data centre infrastructure | 10–20 years | AED 5M–10M/yr | 100% CT-deductible | 100% input VAT |
| Satellite (in orbit, LEO/GEO) | 10–15 years (satellite life) | AED 6.7M–10M/yr | 100% CT-deductible (via amortisation or depreciation) | Complex — import VAT on satellite components; seek specific analysis |
| IFRS 16 right-of-use (tower leases, site leases) | Per lease term | Per lease schedule + interest | IFRS 16 depreciation + interest: both CT-deductible | 5% VAT on lease payments if landlord VAT-registered — recoverable |
Network Sharing Arrangements — Tax Implications: Infrastructure sharing between telecom operators (e.g. passive sharing of towers and sites between e& and du, or active radio access network sharing) creates specific VAT and CT questions: the network sharing fee paid by one operator to another is a taxable supply of infrastructure services at 5% VAT. The sharing partner recovers this input VAT. For CT: the sharing fee paid is a deductible expense for the payer; shared infrastructure depreciation is allocated between parties per the agreement. Network sharing arrangements should be documented in formal agreements with correct VAT treatment from the outset.
🏛️8. Corporate Tax Planning for Telecom Companies
| CT Area | Telecom Specifics | Planning Opportunity | Key Risk |
|---|---|---|---|
| Spectrum licence amortisation | IAS 38 amortisation of spectrum costs over licence life | Systematic annual CT deduction; large, predictable, recurring deduction for MNOs with multi-billion spectrum assets | Incorrect capitalisation period; missed renewal capitalisation; impairment not recognised |
| Network infrastructure depreciation | IAS 16 depreciation on base stations, fibre, data centres | Significant annual CT deduction on asset-heavy balance sheet; accelerate where possible within IFRS constraints | Incorrect useful life estimates; missed IAS 36 impairment on obsolete equipment |
| IFRS 16 lease interest deduction | Interest element of IFRS 16 ROU asset for tower and site leases | Both depreciation and interest elements of IFRS 16 leases are CT-deductible; may need analysis if 30% EBITDA interest cap applies | Interest limitation cap on finance costs if above 30% of EBITDA; IFRS 16 finance cost characterisation |
| R&D expenditure | 5G network development; AI-driven network management; IoT platform development | R&D costs: potentially 100% CT-deductible if expensed; capitalised development costs (IAS 38): deductible via amortisation | IAS 38 capitalisation criteria for development costs; assess each project independently |
| Network decommissioning provisions | IAS 37 provisions for site restoration when tower or base station is decommissioned | IAS 37 provision reduces accounting profit; CT deductible when actual expenditure is incurred | Provision recognised in P&L before cash payment — creates CT timing difference; deferred tax analysis required |
| Regulatory fees and licence costs | TDRA annual regulatory fees; type approval fees; compliance costs | 100% CT-deductible as business operating costs | Low risk — clearly deductible operating costs |
📋9. Key Tax Deductions for Telecom Companies
UAE Telecom Tax — Expert Advisory Across Every Dimension
From VAT on bundled packages and roaming revenue through spectrum amortisation, IFRS 15 bundle revenue recognition, transfer pricing for international telecoms, and Pillar Two minimum tax analysis — OneDeskSolution provides specialist UAE telecommunications tax advisory. Contact us today.
📊10. IFRS 15 Revenue Recognition for Telecom Bundles
| IFRS 15 Issue | Telecom Context | Correct Treatment | CT Impact |
|---|---|---|---|
| Multiple performance obligations in one contract | Customer buys a handset + 24-month data plan at a bundled price below the sum of standalone prices | Identify each distinct PO (handset delivery + ongoing data service); allocate transaction price by relative standalone selling price; recognise handset revenue at delivery, data revenue evenly over 24 months | Significant: accelerates CT on handset revenue to delivery month; spreads data plan CT over 24 months — changes taxable profit profile substantially |
| Customer loyalty points / rewards | Subscribers earn points per AED spent, redeemable for future discounts or services | Loyalty points are a separate performance obligation; allocate a portion of the transaction price to the points at their fair value; recognise when points are redeemed or expire | Deferred revenue for unredeemed points; CT payable only as points are redeemed |
| Contract modification (plan upgrades) | Customer upgrades from 10GB to 50GB plan mid-contract | Assess whether modification is a new contract or modification of existing; typically a contract modification requiring prospective or cumulative catch-up revenue adjustment | Revenue timing adjustment required in the modification period |
| Subscriber acquisition costs | Commission paid to dealers/agents for new subscriber sign-ups | IFRS 15: subscriber acquisition commissions must be capitalised as contract assets if incremental and expected to be recovered, then amortised over the contract term | CT: capitalised and deducted via amortisation over contract life; not immediately deductible in period paid |
| Prepaid credit — unused balances | Prepaid subscribers top up credit; some credit expires unused | Recognise revenue on breakage (unused credit) when it becomes highly probable the credit will not be used — typically using a statistical analysis of historical usage patterns | CT deferred until breakage recognition; timing depends on breakage estimate methodology |
🌍11. Transfer Pricing for Multinational Telecoms
- Intercompany roaming settlement — arm's length pricing critical: For multinational telecom groups with operations in multiple countries, intercompany roaming settlements (where one group entity pays another for hosting its subscribers) must be at arm's length. The standard international roaming settlement uses ITU/GSMA-derived reference rates, but intercompany settlements that diverge materially from these benchmark rates — or that route settlements through low-tax intermediaries — attract transfer pricing scrutiny in both the UAE and the counterparty country.
- Content and IP licensing fees: Telecom groups frequently license brand, content, software, and technology IP from a central group entity. The licence fee paid by the UAE telecom entity to the overseas IP owner must be at arm's length — typically benchmarked using a CUP (Comparable Uncontrolled Price) or profit split method for highly unique IP. UAE TP Disclosure Form required if related-party transactions exceed AED 3M.
- Management fees and shared services: Central group services (IT, HR, finance, procurement, legal) often charged to the UAE telecom entity via a management fee or cost-sharing agreement. The fee must reflect the actual value of services received at a market rate — typically assessed using a cost-plus methodology (actual cost + arm's length markup). FTA will scrutinise management fees that appear to shift profit to lower-tax jurisdictions.
- Infrastructure sharing between group companies: If a UAE telecom entity leases tower access or network capacity from a related party (common in multinational tower company structures), the lease rate must be at arm's length. Compare against independent tower company rates (Tabreed, SBA Communications, or similar reference operators) to support arm's length pricing.
- TP documentation requirements for UAE telecoms: UAE CT: TP Disclosure Form required where related-party transactions exceed AED 3M in aggregate. Large multinational telecom groups with UAE consolidated revenue above AED 3.15B must prepare Master File, Local File, and Country-by-Country Report (CbCR). For MNO-scale operations, the CbCR is almost certainly required given the revenue scale involved.
🌐12. OECD Pillar Two & UAE Telecoms
| Pillar Two Aspect | Relevance to UAE Telecoms | Action Required |
|---|---|---|
| Qualifying Domestic Minimum Top-Up Tax (QDMTT) | UAE is implementing QDMTT to ensure large MNE groups pay at least 15% effective tax rate on UAE profits — directly applicable to e& and du as MNE group members | Compute effective tax rate (ETR) for UAE jurisdiction; analyse whether 9% CT + other taxes bring ETR to 15%; if not, QDMTT top-up applies |
| Substance-Based Income Exclusion (SBIE) | Pillar Two allows exclusion of returns attributable to tangible assets (equipment, infrastructure) and payroll — telecom companies with significant network assets and engineering workforce may have large SBIE exclusions reducing the Pillar Two exposure | Calculate SBIE based on carrying value of tangible assets × 8% + payroll cost × 10%; deduct from income base before ETR computation |
| IIR / UTPR from parent jurisdiction | If a large non-UAE parent (e.g. a European or US telecom group operating in UAE) is in a Pillar Two jurisdiction, they may apply an Income Inclusion Rule or UTPR on UAE subsidiaries | UAE subsidiary should provide ETR data to parent group's Pillar Two computation team; monitor parent jurisdiction's implementation timeline |
| Safe harbour rules | Transitional CBCR safe harbour: if UAE profits in the MNE group's CbCR show an ETR above 15%, the UAE jurisdiction may qualify for the transitional safe harbour — reducing Pillar Two compliance burden | Compute UAE effective tax rate from CbCR data; confirm whether transitional safe harbour applies for the relevant years |
Pillar Two for UAE Telecoms — A Board-Level Issue, Not Just a Tax Technical: For e& (Etisalat's parent) and du's parent groups — both multinational entities with operations across multiple jurisdictions — the OECD Pillar Two global minimum tax is not a theoretical future risk, it is an active compliance reality. The UAE's implementation of QDMTT means that the UAE jurisdiction's effective tax rate will now be measured against a 15% floor. Telecom companies with large spectrum intangible assets and network infrastructure may benefit significantly from the Substance-Based Income Exclusion (SBIE) — but this benefit must be calculated, documented, and optimised rather than assumed. Senior tax leadership should ensure Pillar Two modelling has been completed for the UAE jurisdiction.
🔍13. FTA Audit Readiness for Telecom Companies
| FTA Audit Focus Area | What FTA Tests | Documentation Required | Risk Level |
|---|---|---|---|
| Bundle VAT allocation | How VAT is calculated on multi-element bundles; whether full VAT is declared on gross bundle price; correct treatment of handset subsidies | Bundle pricing analysis; standalone selling price documentation; VAT 201 reconciliation to revenue by product type | High |
| Reverse charge on overseas payables | Wholesale roaming payables; overseas technology licences; content contracts with overseas providers | Reverse charge register (Box 3 VAT 201 reconciliation to overseas payment records) | High |
| International service zero-rating evidence | Evidence supporting zero-rating of wholesale interconnect, international transit, and B2B overseas services | Carrier agreements; overseas counterparty registration documents; zero-rating analysis per service | Medium-High |
| Spectrum amortisation — IAS 38 compliance | Whether spectrum licence costs are correctly capitalised and amortised per IAS 38; renewal costs capitalised or expensed | TDRA licence documents; amortisation schedule per licence; renewal cost capitalisation analysis | Medium |
| IFRS 15 revenue recognition accuracy | Whether revenue from bundled plans, prepaid breakage, loyalty schemes, and subscriber acquisition costs follows IFRS 15 | Revenue recognition policy document; bundle SSP analysis; contract asset/liability reconciliation | High |
| Transfer pricing documentation | Intercompany roaming settlements; management fees; IP licensing; content rights within group | TP Disclosure Form; Local File/Master File; benchmarking studies; intercompany agreements | High |
🏆14. Our Telecom Tax Services
VAT Compliance
Telecom service VAT analysis; bundle VAT; roaming VAT; digital services; reverse charge register; quarterly VAT 201
Corporate Tax
Annual CT 201; spectrum amortisation; infrastructure depreciation; IFRS 15 CT revenue; interest cap analysis
Transfer Pricing
Roaming settlement benchmarking; management fee documentation; IP licensing TP; CbCR; Local & Master File
IFRS 15 Advisory
Bundle revenue recognition policy; handset subsidy accounting; subscriber acquisition cost capitalisation; breakage analysis
Pillar Two Advisory
ETR computation; SBIE calculation; QDMTT analysis; safe harbour testing; parent group data provision
FTA Audit Defence
Audit representation; zero-rating defence; bundle VAT position; voluntary disclosure; Tax Agent services
❓15. Frequently Asked Questions
Complete Tax Services for UAE Telecommunications Companies
From VAT on domestic and international telecom services, bundle revenue recognition, reverse charge on roaming payables, and OTT digital service VAT, through spectrum IAS 38 amortisation, network infrastructure depreciation, IFRS 15 CT revenue, transfer pricing for intercompany roaming and IP licensing, Pillar Two minimum tax analysis, and FTA audit defence — OneDeskSolution provides specialist tax and advisory services for UAE telecommunications companies of every type and scale. Contact us for a free consultation today.
