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VAT Public Clarification Manpower vs Visa Facilitation Services

Resource No: RS039/2026
United Arab Emirates
Resource Information
Country United Arab Emirates Group Value Added Tax (VAT)
Category Federal Tax Authority Sub-Category VATP038
Written By by WITSYNC Taxation Team Designation WITSYNC Compliance
Effective Date 2018-01-01
Short Brief
Issue In some instances, employment visas are hel... Issue In some instances, employment visas are held by one person (e.g. company) while the employees work under the supervision and control of another person. This Public Clarification provides guidelines on determining the nature of these supplies as well as the application of the relevant valuation rules.
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Content Sections
# Section Name Content
No sections available
Attached Documents
FTA Public Clarification
References
FTA Weblink to Clarification Open Link
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