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
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
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
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
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
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
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 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
VAT Deregistration can be mandatory or voluntary. Mandatory Deregistration A registered person must deregister mandatorily if at the end of any month the following occurs: The person ceases to make
The UAE Executive Regulations make provisions for mandatory and voluntaryregistration.A mandatory registration leaves no choice to a person resident in the UAE toregister when the VAT registration threshold is met.Two
