The UAE charges VAT at the standard rate of 5% on taxable supplies generally but there are many factors that determine what constitutes a supply as per the UAE VAT Law. The VAT term ‘supply’ includes all types of supply of goods or services supplied by a registered person for consideration by and in course of carrying out a business. In most instances of VAT all the specified elements that define a supply will be present and you can charge VAT at 5% but a transaction can also take place in extraordinary instances that do not meet the conditions of supply.
Source: jcauaeaudit.com
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