The UAE Tax Case Study. VAT Guide on B2B services into and from the UAE

The focus is on UAE VAT. But, since the game is on the territory covered by the GCC Common VAT Agreement, other parties to that agreement have been researched to fill the gap in the UAE’s own guidance. Where similar wording is found outside of the Gulf, we borrow practice from there to see how it may be professed on UAE turf. All the examples we have included are generated by a real question that has been asked or by cases elaborated by the tax authorities in the Gulf or outside the GCC.

Generally, the content section on the first page may help you to navigate through the 55 pages of the Guide. If you are deep in the game, you may proceed to the point of your interest without reading the Guide in full. 

Digital (electronic) services are outside the scope of this research and will soon be addressed separately. Zero-rating is addressed thoroughly but only for cases where services are exported or performed abroad, or their place of supply is outside the State.

Reckon with Disclaimer section once dealing with a real case from the Guide.

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Author: Andrey Nikonov