Updated Executive Regulations to UAE VAT Decree Law No. 8 of 2017

SAJITH NAIRSAJITH NAIR    30 June 2020
Updated Executive Regulations to UAE VAT Decree Law No. 8 of 2017

The Federal Tax Authority (FTA), UAE has published an updated version of Executive Regulations (ER) to the Federal Decree-Law No. 8 of 2017 by incorporating the changes as per a new Cabinet Decision No. 46 of 2020 issued on June 04, 2020. The FTA has noted one change in the ER adding a footnote to the relevant page of the published document. The change noted is made under Article 31 clause 2 related to Zero rating the Export of Services and is as below:

Amended wordings:

'For the purpose of paragraph (a) of Clause 1 of this Article, a Person shall be considered as being “outside the State” if they only have a short-term presence in the State of less than a month and the presence is not effectively connected with the supply.'

Previous wordings:

'For the purpose of paragraph (a) of Clause (1) of this Article, a Person shall be considered as being “outside the State” if they only have a short-term presence in the State of less than a month, or the only presence they have in the State is not effectively connected with the supply.'

As highlighted in Bold letters above, the change made is from the word 'or' to 'and' with the result being that both conditons would have to be satisfied.

The updated version of the Executive Regulation of the VAT Law # 8 of 2017 can be accessed by clicking the link below :

 

Click here to download the file Download




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