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Frequently Asked Questions on VAT

Last updated on 12 October, 2018


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

The place of supply for all services, including services supplied in a Designated Zone, is considered to be the UAE. Therefore all supplies of services are subject to normal VAT rules. Exports of services made to persons or businesses outside the GCC states are zero-rated. 

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