A non-resident person is a person who does not own a place of establishment or
fixed establishment and does not usually reside in the UAE.
A place of establishment is the place where a business is legally established and
where significant management decisions are taken and central management
functions are concluded. A fixed establishment is any fixed place of business,
other than the place of establishment, in which the person conducts his business
regularly or permanently and where sufficient human and technology resources
exist to make and receive supplies of goods and services. These definitions can be
found in Art. I of the VAT Law.
A non-resident person who makes or intends to make taxable supplies of goods
and services in the UAE, on which tax is payable, must register for VAT in the UAE
within 30 days from when the first such supply was made. The registration threshold
does not apply to non-resident persons. If the VAT on supplies of goods and
services into the UAE is accounted for by the importer, then the value of these
goods and services will not be counted towards registration. (Art. 18 of the VAT
Law).
Advanced AnalytIQ Will support you in Non-residents VAT Registration for more details Contact us.