The major change noticed in the new document is related to Article 31 – Zero-rating the export of services. Article 31 gives the guidelines on when a supply of service can be considered as zero-rated as per UAE VAT Law. One of the cases where a service will become zero-rated under UAE VAT Law is that, the Services are supplied to a non-resident (who does not have a Place of Residence) in the UAE and who is outside the State at the time the Services are performed. So, it is to be understood that the tax treatment may change if the recipient of the service is inside UAE or outside UAE.
Source: emiratesca.com
Latest Posts in "United Arab Emirates"
- Guide to Using FTA’s Maskan Supplier Portal for VAT Refunds on New Homes
- UAE eInvoicing Guide: Key FAQs for Business Compliance and Transition
- UAE Simplifies VAT Recovery Documentation for Imported Services Under Reverse-Charge Mechanism
- Comprehensive Guide to UAE Free-Zone Business Compliance Under Ministerial Decision No. 229 of 2025
- UAE E-Invoicing Mandate for VAT Businesses Begins July 2026 with Phased Rollout