Local Passenger Transport Services, UAE VAT exemption
The supply of local passenger transport services is exempt when the service takes place within the UAE by way of a qualifying vehicle operating by land, air or sea, for
Financial Services UAE VAT Exemption
In Art. 42 of the Regulations, financial services for the purpose of the exemption are defined as follows: a. The exchange of currency, whether effected by the exchange of banknotes or coins, by crediting
New Residential, Converted and Charity Building
The VAT zero-rated treatment of new residential buildings is established in Arts. 45(9). The VAT treatment of these categories falls amongst the categories left at the discretion of the MEMBER STATES. [10) and
Supplies of Metal UAE VAT Zero Rated Supplies
Metal bought as an investment is amongst the categories for mandatory zero-rated treatment in the Agreement. Metal bought other than as an investment will always be standard rated. Art. 36
Transport of Goods and Passengers Provided. UAE VAT Zero Rated Supplies
The transport of goods and passengers outside the UAE is one of the mandatory categories subject to VAT zero rating as per the dispositions of the Agreement. The international transport
Healthcare. UAE VAT Zero Rated Supplies
the vat treatment of this category falls amongst the categories left at the Discretion of the MEMBER STATES, THE AUTHORITY treats healthcare services as VAT Zero-rated provided certain conditions are
Education UAE VAT Zero Rated Supplies
The UAE VAT treatment of this category falls amongst the categories left at the discretion of the MEMBER STATES. the VAT zero-rated treatment of education services in the UAE is
Exports of Goods and Services from the UAE VAT Zero Rated
The exports of goods and services is one of the mandatory categories subject to zero-rating as per the dispositions of the Agreement. The UAE has implemented the zero-rating of this
Taxable Supplies in UAE. VAT Standard Rated & VAT Zero Rated
The Regulations of the UAE make provisions for two types of taxable Supplies in accordance with the Agreement as follows: A trader making taxable supplies will be permitted or required
Goods or Services in the UAE’s VAT Law.
Goods The agreement’s definition of goods and services is adopted in the UAE’s VAT Law and Regulations. Art. 1 of the Regulations defines goods as “physical property that can be