Place of supply rules will determine whether a supply is made in the UAE or outside the UAE for VAT purposes:
If the supply is treated as made outside the UAE: no UAE VAT will be charged.
If the supply is treated as made in the UAE: VAT may be charged
Basic rule: the place of supply is the location of goods when the supply takes place. Special rules, for example:
Cross-border supplies of goods – that is supplies which involve parties in different countries
Water and energy
Basic rule: the place of supply is where the supplier has the place of residence.
Special rules, for example:
Cross-border supplies of services between businesses.
Electronically supplies services – where services are used or enjoyed.