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Under VAT, the treatment of export of goods, i.e. movement of goods from UAE to a person located outside UAE, depends upon whether the recipient is located in a GCC VAT implementing State or not. In this article, let us understand the treatment of export of goods from UAE to a non GCC VAT implementing State.
A non-GCC VAT implementing State can be a State within the GCC territory which has not implemented VAT and also, a country outside of the GCC territory. In the GCC territory, only UAE and the Kingdom of Saudi Arabia have implemented VAT currently. Hence, export of goods from UAE to any GCC State except Saudi Arabia and any country outside of the GCC region will be discussed in this article.
When goods are exported from UAE to a non-GCC VAT implementing State, the export can be of 2 types:
Direct exports are exports where the supplier is responsible for arranging the transportation of goods or appoints an agent to do so on his behalf.
Indirect exports are exports where the recipient is responsible for arranging the collection of goods from the supplier in UAE and who exports the goods himself, or has appointed an agent to do so on his behalf.
A direct export to a non-GCC VAT implementing State will be a zero rated supply, provided the following conditions are met:
An indirect export to a non-GCC VAT implementing State will be a zero rated supply, provided the following conditions are met: