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Frequently Asked Questions on VAT

Last updated on 17 August, 2018


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How is date of supply determined for goods?

The date of supply for goods is the earliest of the following dates:

  • Transfer of goods, if they’re being transferred under the supervision of the supplier
  • The date when the recipient takes possession of the goods, if they’re being transferred but not under the supervision of the supplier
  • Completion of assembly or installation of the goods 
  • On arrival of the goods, if they are being imported from outside the UAE
  • Receipt of payment
  • The date when a tax invoice is issued
  • The recipient’s acceptance of supply/date within 12 months after the goods were transferred or places at the client’s disposal (if the supply was on a returnable basis)
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