The Public Clarification provides a high-level clarification of the FTA’s view of the zero-rating conditions in Article 31(1)(a) of the Executive Regulation relating to the residency and location of the recipient of services, taking into account the amendments made to…

The Public Clarification provides a high-level clarification on the Value Added Tax and its amendments in respect of e-commerce in the United Arab Emirates, in the guide Federal Decree-Law No. 8 of 2017 on Value Added Tax, referred to as…