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
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