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Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-32
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 32 - Applying the Zero Rate to the Exportation of Telecommunications Services

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection32

Part 6 - Zero-Rated Supplies

Article 32 - Applying the Zero Rate to the Exportation of Telecommunications Services

  1. The exportation of telecommunications services shall be subject to the zero rate in the following cases:

    1. A supply of telecommunications services by a telecommunications supplier who has a place of residence in the State to a telecommunications supplier who has place of residence outside the applying states.

    2. A supply of telecommunications services initiated outside the applying states by a telecommunications supplier who has a place of residence in the State to a person who is not a telecommunications supplier and has a place of residence outside the State.

  2. For the purposes of Paragraph (b) of Clause (1) of this Article, the place where a supply is initiated shall be identified according to the following:

    1. The place of the person who initiates the supply.

    2. If Paragraph (a) of this Clause does not apply, the person who pays for the services.

    3. If Paragraphs (a) and (b) of this Clause do not apply, the person who contracts for the purposes of the supply.

  3. For the purposes of this Article, the 'telecommunications supplier' means a person whose main activity is the supply of telecommunications services.