GTL Summary:

Article 28 of the Decree-Law defines the place of supply for water and specific forms of energy delivered via a distribution system. The rules differentiate based on the customer's tax status. For a supply from a Taxable Person in the State to a Taxable Trader resident in an Implementing State, the place of supply is the trader’s place of residence. Conversely, for supplies from a Taxable Person to a Non-Taxable Person, the place of supply is determined by the location of actual consumption, as specified in the Executive Regulation of the Decree-Law.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 28
Country: 🇦🇪 UAE
Location: Title 5 - Rules Pertaining to Supplies &rsaquo; Chapter 2 - Place of Supply
Order: 28
Last updated at: 2025-12-26 14:13:51 UTC

Title 5 - Rules Pertaining to Supplies

Chapter 2 - Place of Supply

Article 28
Place of Supply of Water and Energy

The supply of water and the forms of energy specified in the Executive Regulation of this Decree-Law through a distribution system, shall be considered as done in the Place of Residence of the Taxable Trader in case the distribution was conducted by a Taxable Person having a Place of Residence in the State to a Taxable Trader having a Place of Residence in an Implementing State.
The supply of water and the forms of energy specified in the Executive Regulation of this Decree-Law through a distribution system, shall be considered to have occurred at the place of actual consumption, if distribution was conducted by a Taxable Person to a Non-Taxable Person.

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