Vat Consultancy Services

In the case of Intra GCC transactions, the place of supply is important as it determines whether the supply is considered to be made within the UAE or outside of it (in another GCC state). This classification defines the jurisdiction under which VAT becomes payable by the taxable person involved in the transaction.

Special medical services like cosmetic procedures, dental care, and plastic surgeries are not categorized under essential healthcare services or related goods and services as defined in the VAT regulations. These services are, therefore, subject to the standard VAT rate of 5%.

Yes, annual maintenance charges for services provided to both residential and commercial properties are considered taxable supplies and are subject to VAT at the standard rate of 5%.

In an indirect export arrangement, the overseas customer is responsible for collecting the goods. The goods must be exported physically to a destination outside the implementing state or placed under customs suspension within 90 days from the supply date. The overseas customer must also provide the supplier with a copy of the official and commercial documentation. Additionally, the goods must not be altered or used except for export preparation, and they should not leave the country in the possession of a ship or aircraft crew member or passenger.

For direct export, where the supplier arranges the transport, the goods must be physically exported outside the implementing state or placed under customs suspension within 90 days from the date of supply. The exporter must retain official and commercial documentation, or the overseas customer must provide copies of this evidence to the exporter.

If specific conditions are met, the export of goods by suppliers via vessels or ships, as well as export of services, may be treated as zero-rated VAT. In the case of services, the recipient's place of residence must not be in an implementing state and should be outside the UAE at the time of service performance. Furthermore, the service should not be directly connected to real estate or personal moveable property located in the UAE at the time the service is rendered.

Yes, VAT is applicable on the import of services. Such transactions are accounted for under the Reverse Charge Mechanism by the recipient in the UAE.