GTL Summary:

This Cabinet Decision establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017 on Value Added Tax, providing the detailed framework for its implementation. The regulations clarify essential operational aspects of the VAT system, including definitions, tax registration, supply rules, exemptions, and input tax recovery. The Decision elaborates on specific scenarios, such as the conditions under Article 20 for treating goods that exit and re-enter the UAE during a domestic journey as a single supply within the State. It provides crucial procedural guidance for businesses to ensure compliance with all their VAT obligations.

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017, as amended)
Decision Number: 52-article-20
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 20 - Place of Supply of Goods Delivered within the State
Last updated at: 2025-12-26 14:13:51 UTC

Part 4 - Rules on Supplies

Article 20 - Place of Supply of Goods Delivered within the State

In the event that the supply of goods requires that such goods exit and re-enter the State during being transported from one location to another within State, the goods shall not be treated as exported or imported if all the following conditions are met:

  1. If the exit from and re-entry into the State takes place in the course of a journey between two points within the State.

  2. If there is no significant break in the transport of goods while existing outside the State, and any break is limited to what is reasonably expected in the course of normal transport of goods.

  3. If the goods are not unloaded from the relevant means of transport while being outside the State.

  4. If the goods are not consumed, supplied, or subject to any process while being outside the State.

  5. If the nature, quantity or quality of the goods does not change as a result of exiting and re-entering the State.

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