Education UAE VAT Zero Rated Supplies

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 established in Art.

45(13) of the VAT Law and the conditions and exclusions of VAT zero rating are laid out in Art. 40 of the Regulations.

The first condition for the VAT zero-Rating of educational services is that both the supplier and the services must be recognized by the federal or local competent government entity regulating the education sector where the course is delivered. This would include education in a public (state) school or a licensed university.

Also, goods supplied by the recognized institution in connection with the VAT zero-rated education services or zero-rated; including books or other printed materials, unless they are provided to a person that is not enrolled in the course.

In addition, uniforms or clothing supplied by the supplier of education, food and beverages, electronic devices, recreational excursions, extracurricular activities for an additional fee, and membership in a student organization are excluded from UAE VAT Zero-rating.

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