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Revised VAT rules regarding “designated zones” and goods sold via electronic platforms

The VAT regulations (specifically Article 51(5)) are amended to revise the rules for the following situations when the supply of goods within a designated zone will be treated as having a place of supply outside the UAE. so that the supply of the goods will not be subject to (or will be outside the scope of) VAT in the UAE.

Source: KPMG

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