GTL Summary:

Article 32 establishes the criteria for determining the Place of Residence for a supplier or Recipient of Services for tax purposes. This is defined hierarchically. Firstly, it is the state where the person’s Place of Establishment or Fixed Establishment is located, assuming there is only one. If the person has establishments in multiple states, the Place of Residence is the state where the establishment most closely related to the specific supply is located. In cases where a person has neither a Place of Establishment nor a Fixed Establishment, their Place of Residence is deemed to be the state of their usual residence.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 32
Country: 🇦🇪 UAE
Location: Title 5 - Rules Pertaining to Supplies &rsaquo; Chapter 3 - Place of Residence
Order: 32
Last updated at: 2025-12-26 14:13:51 UTC

Title 5 - Rules Pertaining to Supplies

Chapter 3 - Place of Residence

Article 32
Place of Establishment

The Place of Residence of the supplier or Recipient of Services shall be as follows:

The state in which the Person's Place of Establishment is located or where he has a Fixed Establishment, provided that he does not have a Place of Establishment or Fixed Establishment in any other state.
The state in which the Person's Place of Establishment is located or where he has a Fixed Establishment that is the most closely related to the supply if he has a Place of Establishment in more than one state or has Fixed Establishments in more than one state.
The state in which the usual Place of Residence of the Person is located if he does not have a Place of Establishment or a Fixed Establishment in any state.

Fast-loading version for search engines - Click here for the interactive version