Place-of-supply rules determine where a transaction is treated as taking place for VAT purposes. The answer can differ for goods, services, real estate and other specific transactions. A foreign customer address alone does not establish that UAE VAT is inapplicable.
Practical review checklist
- Identify the nature of the supply and the parties involved.
- Retain transport, delivery and location evidence where relevant.
- Check the specific rule before applying the general rule.
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.