VAT Place of Supply

VAT Place of Supply

The place of supply is where a transaction is considered to have occurred for VAT purposes. It is determined differently for goods and for services.

Place of supply will determine whether a supply is made in the UAE or outside the UAE for VAT purposes:

  • If the supply is treated as made outside the UAE: no UAE VAT will be charged
  • If the supply is treated as made in the UAE: VAT may be charged

Goods: Basic rule – the place of supply is the location of goods when the supply takes place. Continue reading →