VAT Registration of Non-residents in UAE

Non-residents VAT Registration

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.

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