ℹ️ Fast-loading version for search engines - Click here for the interactive version
Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 5
Country: 🇦🇪 UAE
Location: Part 3 - Supply › Chapter 1 - Supply of Goods and Services
Order: 5

Article 5 - Supply of Goods

Part 3: Supply

Part 3: Supply

Chapter 1 - Supply of Goods and Services

Article 5 - Supply of Goods [2]

The following shall be considered a supply of Goods:

  1. Transfer of ownership of the Goods or the right to dispose thereof to another Person, as determined by the Executive Regulations of this Decree-Law.

  2. Concluding an agreement between two [or more] [G1] parties, which entails the transfer of Goods later, under the conditions laid down in the Executive Regulations of this Decree-Law.

Footnotes

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

GTL Notes

[G1]Inserted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023