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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 32
Country: 🇦🇪 UAE
Location: Part 5 - Rules on Supply › Chapter 3 - Place of Residence
Order: 32

Article 32 - Business Establishment

Part 5: Rules on Supply

Part 5: Rules on Supply

Chapter 3 - Place of Residence

Article 32 - Business Establishment

The place of residence of the supplier or recipient shall be as follows:

  1. The state where the business establishment of the person is located or where he has a fixed establishment, provided that he does not have a business establishment or fixed establishment in any other state.

  2. The state where the business establishment of the person is located or where he has a fixed establishment, which is the most directly concerned with the supply if the business establishment is located in more than one state or he has fixed establishments in more than one state.

  3. The state where the usual place of residence of the person is located if he has no business establishment or fixed establishment in any state.