“Zero Rating of Export Services”- Explanation


The Explanation

  • The Clarification provides some relaxation to foreign companies as No VAT to them by UAE suppliers just because they have a branch in UAE which are not related with the supplies HO by UAE suppliers.
  • It is also clarified that in determining the location of recipient, only physical presence of the recipient during the periods in which supplier perform services needs to be taken into account
  • The UAT does not recognize any other state as an “implementing state” for the purpose of VAT is also cleared through the clarification.

Posted by


About Us

Kudos PRS operates in UAE since 2009 and Our Chartered accountant services offer Audit & Assurance services, Accounting services, Taxation and Management Consultancy, VAT and TAX Advisory, Financial Audits and book keeping Services, Business and management consultancy Services.