How New Amendment on VAT Executive Regulations Impact Exported Services?

The UAE’s latest amendment on the VAT Executive Regulations is perceived to be having an impact on the zero-rating of exported services. The amendment has gained considerable attention as it happens to be the first amendment to the VAT legislation nearly two and a half years after the introduction of VAT in the UAE. A considerable change has been made to Article 31(2) of the VAT Executive Regulations which is about how a person qualifies for being considered as ‘outside the state’.


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