Check VAT applicability for Goods and Services based on movement of goods or place of residence of supplier.
1. Supplier Location
ā
2. Customer Location
VAT Applicability
5%
VAT @ 5%
This supply is subject to 5% VAT.
ā Result is based on actual movement of goods from supplierās location to customerās location.
Special Place of Supply Rules (Exceptions)
S.No
Scenarios
Place Of Supply
1
Installation of goods and connected services
Place where goods are installed
2
Services related to Real estate
Location of real estate
3
Hotel, Restaurant, Food and drinking catering services
Place of service performance
4
Telecommunication and electronically supplied services
Place of actual service usage
5
Cultural, Artistic, sporting, education or similar services
Place of service performance
6
Supply of means of transport to a non-resident on lease
Place where means of transport was given
7
Transportation services
Place where Transportation Begins
ā£Exempt Supplies (Exempt from VAT)
1Residential Buildings
3Local Passenger Transport Services
2Supply of Financial Services
4Bare Land
āGeneral Information
For Goods: VAT applicability is based on actual movement of goods from supplierās location to customerās location.
For Services: VAT applicability is based on the general place of supply rule i.e., the place of residence of supplier.
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* If the goods are used for own Consumption in designated zone i.e., no further resale, then VAT @ 5% will be applicable. ** When the recipient of service does not have place of residence in UAE and is outside UAE at the time of performance of such services.