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Frequently Asked Questions on VAT

Last updated on 10 January, 2019


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Designated zones in the UAE

What are Designated Zones?
What requirements should a Designated Zone meet to be treated as a territory outside the UAE for VAT purposes?
What are the designated zones in Abu Dhabi?
What are the designated zones in Dubai?
What are the designated zones in Sharjah?
What are the designated zones in Ajman?
What are the designated zones in Umm Al Quwain?
What are the designated zones in Ras Al Khaimah?
What are the designated zones in Fujairah?

Place of supply for goods and services

What is the place of supply and VAT treatment for services supplied in a Designated Zone?
What is the place of supply and VAT treatment for goods supplied in the Designated Zone?

VAT treatment of supplies

How is VAT applied on goods and services in the Designated Zones?
What are some examples of supplies made in a Designated Zone and their UAE VAT treatment?
What type of goods will be outside the scope of UAE VAT?
How are supplies made from the UAE or a region outside UAE to a Designated Zone treated under VAT?
How are transfers of own goods between two Designated Zones treated under the UAE VAT law?
How are goods moving from a Designated Zone to the mainland UAE treated?
How will VAT recovery for businesses operating in Designated Zones work?
Under what conditions is the supply of goods between designated zones free from VAT?
What is the VAT treatment for goods supplied from a designated zone to a VAT registered business owner in UAE mainland?
What is the VAT treatment for services supplied from a designated zone to a VAT registered business owner in UAE mainland?
What is the VAT treatment for goods supplied from a designated zone to a non-registered business owner in UAE mainland?
What is the VAT treatment for goods supplied by a registered business owner from the UAE mainland to a business located in a designated zone?
What is the VAT treatment for goods supplied from one designated zone to another?
What is the VAT treatment for services supplied from one designated zone to another?

Imports and Exports

Is VAT applicable on subsequent sales made with goods that were imported from a Designated Zone?
When is a supply made from a Designated Zone to the UAE considered as an import?
What is the VAT treatment for goods and services exported to a different state from a designated zone?
What is the VAT treatment for goods and services imported from a different state from a designated zone?

Sector-specific VAT treatment

How is the supply of water and energy in the Designated Zones treated under VAT?
How does the supply of real estate work in the Designated Zones?
How does the VAT treatment work for supplies made between offices that are spread across the Designated Zones and the mainland UAE?

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