A VAT designated zone is not the same as any free zone. Special treatment depends on the listed zone, the transaction and the conditions being met. Do not assume that all goods and services supplied by a free-zone business are outside UAE VAT.
Practical review checklist
- Check the current designated-zone list.
- Trace the movement, use and recipient of the goods.
- Retain customs and transfer records supporting the treatment.
Check the rules for your transaction
Use the current official FTA guidance and legislation and VAT public clarifications. This introductory guide does not cover every exception. Confirm the requirements for your business and the period concerned.
Need help reviewing your records?
Explore BWMC VAT consultancy or contact the team with the transaction type, reporting period and issue you need to resolve.