GGB Yes, in two specific ways. Revenue should be read net of the 5% VAT you collect and remit — it is never yours. And the UAE corporate tax applies at 9% to taxable income above AED 375,000, with 0% up to that threshold, so a net margin is worth stating both before and after tax. Your accountant confirms the treatment for your entity; the operating margin is what you control.
From Restaurant Profit Margins in the UAE: What the Numbers Should Look Like — the full reading, with the method behind this answer.