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
Click on the logo to visit the website
Latest Posts in "United Arab Emirates"
- UAE Tax Agent Guide: Hiring, Roles, and EmaraTax Linking
- UAE Sets Phased Deadlines for Mandatory Electronic Invoicing
- UAE October 2026 E-Invoicing Guidelines: Key Updates
- UAE Updates Electronic Invoicing Guidelines with New Identification and Cross-Border Rules
- United Arab Emirates Sets E-Invoicing Deadlines for Businesses by Revenue Tier
