Supplies Subject to the Zero Rate
Article 30 – Zero-rating the export of goods
- The Direct Export shall be subject to the zero rate if the following conditions are met:
- The Goods are physically exported to a place outside the Implementing States or are put into a customs suspension regime in accordance with GCC Common Customs Law within 90 days of the date of the supply….
The Executive Regulation of Federal Decree Law No 8 of 2017 outlines conditions for zero-rated export of goods.
Source: ITC Accounting & Tax Consultancy
