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Frequently Asked Questions on VAT

Last updated on 17 August, 2018


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What is the place of supply for goods exported from the UAE to other GCC member states?

If goods are exported from the UAE to other GCC member states, the place of supply depends on the VAT registration status of the recipient:

  • If the recipient is registered under VAT, then the place of supply is the final destination of the goods (i.e., the recipient’s state).
  • If the recipient is not registered under VAT, then the place of supply depends on whether the supplier exceeds the VAT export threshold: 
    • If the total amount of exports by the supplier is below the mandatory registration threshold in the destination member state, the place of supply is the UAE, and UAE VAT must be paid.
    • If the total amount of exports by the supplier is above the mandatory registration threshold in the destination member state, the place of supply is the destination member state, and VAT should be paid in that state.
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