Zero-Rating Exported Services: Narrowing the Scope
26 July 2020
The Federal Tax Authority has changed the zero-rating conditions for the export of services. The change replaces the word “or” with the word “and” in the definition of ‘outside the State’ in one of the conditions.
Whilst this might appear to be a simple amendment, it has far reaching impacts on UAE service providers with foreign clients. In this whitepaper, we have analysed the impact of the change and areas which require further clarification from FTA.
If your business may be affected by the amendment and you would like further advice, please contact us.
Zero-Rating Exported Services: Narrowing the Scope