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VAT Update: Zero Rating of Services

FTA has released a recent Public Clarification (VAT P019) on Zero Rating of Services.

It has clarified the scope of Zero Rating Services where the Recipient is outside UAE and enjoying services from UAE. The essence of the PC is that Zero Rating is an exception to the default treatment of Standard Rating and hence UAE Suppliers should ensure that all the conditions are satisfied prior to the Zero Rating VAT treatment.

Download our summary presentation and the FTA Public Clarification for your ready reference.

Summary – Zero Rating of Services (PDF)
FTA P019 on Zero Rating of Services (PDF

For any further clarifications on this matter, please enquire at