GTL Summary:

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 33
Country: 🇦🇪 UAE
Location: Title 5 - Rules Pertaining to Supplies › Chapter 3 - Place of Residence
Order: 33
Last updated at: 2025-12-26 14:13:51 UTC

Title 5 - Rules Pertaining to Supplies

Chapter 3 - Place of Residence

Article 33
The Agent[16]

The Place of Residence of the principal shall be considered as being the Place of Residence of the agent in any of the following cases:

  1. If the agent regularly exercises the right of negotiation and enters into agreements in favor of the principal.

  2. If the agent maintains a stock of Goods to fulfil supply agreements for the principal regularly.

Footnotes

[16]Article amended as per Federal Decree-Law No. 18 of 2022.

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