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VAT Public Clarification Zero-rating of export of services

Resource No: RS003/2026
United Arab Emirates
Resource Information
Country United Arab Emirates Group Value Added Tax (VAT)
Category FTA Public Clarifications Sub-Category VATP019
Written By by WITSYNC Tax Team Designation Taxation
Effective Date 2018-01-01
Short Brief
Article 31(1)(a)(1) of Cabinet Decision No. 52 of ... Article 31(1)(a)(1) of Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments1 (the “Executive Regulation”) prescribes rules for the zero-rating of certain exports of services. This zero-rating rule is further supplemented by additional rules and conditions in Article 31(2)2 and (3) of the Executive Regulation.
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Content Sections
# Section Name Content
1 Further Amendments

This public clarification issued in the year 2024 got further amended by additional conditions for zero-rating export of services under Article 31.

Must read VATP040 on VAT Public Clarification Amendments to the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax – 2017 - Cabinet Decision No. 100 of 2024
Attached Documents
VATP019 - Zero-Rating Certain Exported Services
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References
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