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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 33
Country: 🇦🇪 UAE
Location: Part 5 - Rules on Supply › Chapter 3 - Place of Residence
Order: 33

Article 33 - Agents

Part 5: Rules on Supply

Part 5: Rules on Supply

Chapter 3 - Place of Residence

Article 33 - Agents [10]

The Place of Residence of the agent shall be the Place of Residence of the principal in the following cases:

  1. If the agent exercises, on a regular basis, the right of negotiation and entering into agreements on behalf of the principal.

  2. If the agent keeps a stock of Goods to fulfill agreements for the supply thereof in favour of the principal regularly.

Footnotes

[10] Article amended as per Federal Decree-Law No. 18 of 2022 effective from 1 January 2023