GTL Summary:

Cabinet Decision No. 52 of 2017 provides the Executive Regulations for implementing the UAE VAT Law. It establishes detailed rules for VAT registration, tax invoices, and calculating due tax. The Decision offers crucial clarifications on complex topics, including the rules for determining the place of supply for goods and services. For instance, Article 22 specifically defines the place of supply for transport services as the location where the transport commences. The regulations are essential for businesses to ensure full compliance with their obligations under Federal Decree-Law No. 8 of 2017 on Value Added Tax.

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017, as amended)
Decision Number: 52-article-22
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 22 - Place of Supply of Certain Transport Services
Last updated at: 2025-12-26 14:13:51 UTC

Part 4 - Rules on Supplies

Article 22 - Place of Supply of Certain Transport Services

  1. The place of the supply of each transport service shall be the place where the supply of such transport service commences, if the trip includes more than one stop and includes multiple supplies in accordance with Clause (5) of Article 4 of this Resolution.

  2. The place of supply of transport-related services shall be the same as the place of supply of the transport service to which they relate.

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