UAE Issues Guidance on VAT Treatment for E-Commerce Exports
The United Arab Emirates tax authority issued a guidance clarifying the value-added tax treatment of e-commerce sales, KPMG posted Aug. 26. The guidance explains “place-of-supply rules,” VAT collection measures and requirements for exports eligible for zero VAT rates, KPMG said.…
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The exporter must retain a certificate issued by UAE customs “or a similar document evidencing the export.” If the exporter cannot provide that document, “the application of the zero VAT rate could be challenged by the tax authorities,” KPMG said. Companies that cannot provide the document can apply for an “administrative exception for alternative export documentation.”