FTA released its 19th Public Clarification on Zero rating of export of services after amending its provisions in the executive regulations via Cabinet Decision No. 46 of 2020.
As per the clarification, Supplier must consider all the facts available with him to determine the residency status and location of the customer. If the customer is located in multiple locations, then the customer’s location most closely related to the supply of services being made must be determined.
However, the clarification does not talk about other conditions required to be fulfilled for zero rating of services. Therefore, taxable person must not solely rely on this clarification and must read them with other provisions of law and regulations.
Source UAE authorities
