How are supplies made from the UAE or a region outside UAE to a Designated Zone treated under VAT?
If a supply is made to a Designated Zone from outside the UAE, then the supply is considered to be made outside the UAE. Therefore, VAT will not be applicable on such supplies.
If the supply is made from mainland UAE to a Designated Zone, then the supply will not be considered an export of goods from the UAE. It will be treated as a local supply.