Services performed outside UAE: Taxable or zero-rated?

Place of Supply (PoS)

VAT is imposed on taxable supplies and deemed supplies made in the UAE by a taxable person. For determining the VAT implications, one needs to determine two factors, namely, (i) the Place of Supply (PoS) of services, and (ii) the eligibility for zero-rating.

Zero-rating

A direct or indirect export to outside UAE qualifies for zero-rating. The export of services are zero-rated in specific scenarios.

Source: KhaleejTimes

 

---

---