If you are a UAE taxpayer supplying goods/services globally, or a CFO of such a taxpayer, it is vital to stay informed about the zero-rating of certain exported services under the VAT regime. To apply zero-rating, the recipient must not have a place of residence in an Implementing State and must be outside the UAE during service performance. A recipient’s place of residence can be either a place of establishment or a fixed establishment. If the recipient has multiple establishments, the supplier must determine which establishment is most closely related to the supply.
Source Fintedu
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