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UAE VATP019 – Zero-rating of export services

Last modified: October 16, 2021
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The Federal Tax Authority published a VAT Public Clarification providing a high-level clarification of the FTA’s view of the zero-rating conditions in Article 31(1)(a) of the Executive Regulation relating to the residency and location of the recipient of services, taking into account the amendments made to Article 31(2) of the Executive Regulation in Cabinet Decision No. 46 of 2020.

Public Clarification

Date Published: July 2020

Status: In force

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