Where is the place of your supply?

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

For Goods:

Basic rule: the place of supply is the location of goods when the supply takes place. Special rules, for example:

1. Cross-border supplies of goods – that is supplies which involve parties in different countries

2. Water and energy

3. Real estate

For services:

Basic rule: the place of supply is where the supplier has the place of residence.

Special rules, for example:

1. Cross-border supplies of services between businesses.

2. Electronically supplies services – where services are used or enjoyed.