GTL Summary:

Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-3
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 3 - Supply of Services
Last updated at: 2025-11-18 12:12:21 UTC

Part 2 - Supply

Article 3 - Supply of Services [3]

  1. Each supply not considered a supply of goods shall be treated as a supply of services, including any of the following:

    1. Granting, assignment, suspension, or waiver of a right;

    2. Providing a facility or advantage;

    3. Refraining from engaging in, or not allowing the occurrence of, any activities, or agreeing to carry out any activity;

    4. Transferring an indivisible share in a commodity;

    5. Transferring or licensing of intangible rights, such as rights of authors, inventors and artists, trademarks' rights, and rights classified by the legislation of the State to be falling under such category.

  2. [Notwithstanding the provision of Clause (1) of this Article, the duties of a board member performed by a natural person who is appointed a board member in any of the government agencies or a private sector establishment shall not be considered a supply of services.] [G7]

Footnotes

[3]Article amended as per Cabinet Decision No. 99 of 2022.

GTL Notes

[G7]Inserted by Federal Decree-Law No. 99 of 2022 effective from 1 January 2023

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