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Place Of Supply

What is Place of Supply for Services under UAE VAT?

The place of supply is where a transaction is considered to have occurred for VAT purposes. Place of supply is determined differently for goods and for services. For the supply of goods, the place of supply is the location of the goods when the supply occurs. Special rules apply when there is a cross-border supply, supply of water and energy, or supply of real estate.

Every person who has business in GCC countries & provides taxable supplies or imports needs to obtain registration on mandatory basis if the total value of supplies exceeds AER 375, 000.

We cover the following topics regarding Place Of Supply

For the supply of services, the place of supply should be where the supplier is established. Special rules apply to cross-border supplies between businesses and to electronic services.

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