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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 31
Country: 🇦🇪 UAE
Location: Part 5 - Rules on Supply › Chapter 2 - Place of Supply of Goods
Order: 31

Article 31 - Place of Supply of Telecommunication and Electronic Services

Part 5: Rules on Supply

Part 5: Rules on Supply

Chapter 2 - Place of Supply

Article 31 - Place of Supply of Telecommunication and Electronic Services

  1. The place of supply of telecommunications and electronic services stated in the Executive Regulations of this Decree-Law shall be as follows:

    1. Inside the State, if such services are used and enjoyed therein, to the extent of such use and enjoyment.

    2. Outside the State, if such services are used and enjoyed outside the State, to the extent of such use and enjoyment.

  1. The actual use and enjoyment of telecommunications and electronic services shall be where such services are used regardless of the place of contract or payment.