VAT Liability - Export of goods and services

VAT Liability – Export of Goods and Services

VAT Liability – Export of Services

A supply of services shall be zero rated if all of the following conditions are met:

  • The services are supplied to a recipient who does not have a place of residence in a GCC State and who is outside of UAE at the time the services are performed, and
  • The services are not supplied directly in connection with: real estate situated in the UAE or any improvement to the real estate or moveable personal property situated in the UAE at the time the services are performed.

Services may also be zero rated where:

  • The services are actually performed outside the GCC or are the arranging of services that are actually performed outside the GCC;
  • The supply consists of the facilitation of outbound tour packages

For the purpose of this rule, “outside the UAE” includes a short term presence in the UAE (less than 1 month), or a presence that is not effectively connected with the supply. Continue reading →