Value Added Tax (VAT)
Value Added Tax or VAT is a tax on the consumption or use of goods and services levied at each point of sale. VAT is a form of indirect tax and is levied in more than 180 countries around the world. The end-consumer ultimately bears the cost. Businesses collect and account for the tax on behalf of the government.
https://government.ae/en/information-and-services/finance-and-investment/taxation/valueaddedtaxvat