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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 10
Country: 🇦🇪 UAE
Location: Part 3 - Supply › Chapter 1 - Supply of Goods and Services
Order: 10

Article 10 - Supply by Government Agencies

Part 3: Supply

Part 3: Supply

Chapter 1 - Supply of Goods and Services

Article 10 - Supply by Government Agencies

  1. The government agency shall be deemed as making a supply in the course of business in the following cases:

    1. If its activities are performed in a non-sovereign capacity.

    2. If its activities are in competition with the private sector.

  2. The Cabinet shall issue a resolution, upon the proposal of the Minister, which shall determine the government agencies, their activities considered to be performed in a sovereign capacity and the cases where their activities are considered not in competition with the private sector.