VAT Implications for Advertising Space on Social Media Platforms in the UAE: A Case Study

The article discusses VAT implications of providing advertising space on social media platforms within the UAE. It presents a case where an operator of a social media platform, established in the UAE, sells advertising space to a UAE-based client (an advertising agency). The agency’s clients (advertisers) are foreign businesses.

The key question addressed is whether the provision of advertising space by the social media platform operator is subject to UAE VAT.

Source Fintedu

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