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Highlights of Clarification On “Zero Rating of Export Services”
- The Clarification provides some relaxation to foreign companies as No VAT to them by UAE suppliers just because they have a branch in UAE which are not related with the supplies HO by UAE suppliers.
- It is also clarified that in determining the location of recipient, only physical presence of the recipient during the periods in which supplier perform services needs to be taken into account
- The UAT does not recognize any other state as an “implementing state” for the purpose of VAT is also cleared through the clarification.