Toll Free: +971 80004440824

Frequently Asked Questions on VAT


 Back to FAQ

What is the place of supply for water or energy distribution?

The place of supply for water or energy distribution is as follows:

  • If a taxable person who is a resident in the UAE makes a supply of water or energy to another taxable person who is a resident in another GCC member state, then the place of supply is the location of the recipient.

  • If a taxable person makes a supply of water or energy to a non-taxable person, the place of supply is the place of actual consumption. 

 Previous
Next 
Get your business VAT ready with Zoho Books, an easy to use accounting software
TRY IT FOR FREE

Source: