Imports & Exports Team A

What is the VAT rate for the export of goods from the UAE to a country outside the GCC Implementing States?

• 0%

• 5%

• 10%

• 20%

Which of the following conditions must be met for an export of goods to be zero-rated?

• The supplier must be registered for VAT

• The goods must physically leave the UAE within 90 days

• The supplier must maintain official export documentation

• All of the above

A UAE business imports goods from Germany. When is VAT on the import payable?

• At the time of payment to the supplier

• At the time of customs clearance

• When the goods are sold in the UAE

• VAT is not payable on imports

Under the reverse charge mechanism for imports, who is responsible for accounting for VAT?

• The foreign supplier

• The UAE importer

• The UAE Federal Tax Authority (FTA)

• The shipping company

A UAE-based company sells digital services to a customer in Saudi Arabia (a GCC implementing state). What is the place of supply for VAT purposes?

• UAE

• Saudi Arabia

• The location of the service provider

• The place where the payment is received

What is the place of supply for hotel accommodation services provided in the UAE to a foreign tourist?

• The customer’s home country

• The UAE

• The place where the booking was made

• The place where payment is received

A UAE consultancy firm provides legal advisory services to a client based in the UK. The client has no presence in the UAE. What is the VAT treatment?

• Zero-rated supply

• Subject to 5% VAT

• Exempt supply

• VAT is not applicable

What is the VAT treatment for services provided by a UAE business to a company located outside the GCC?

• Subject to 5% VAT

• Exempt from VAT

• Zero-rated

• Subject to 10% VAT

A UAE-based event management company organizes a corporate conference in Dubai for a Saudi business client. What is the place of supply?

• UAE

• Saudi Arabia

• Where the payment is received

• Where the contract is signed

A UAE company provides repair services for equipment located in Oman. The customer is an Omani business. What is the VAT treatment?

• Zero-rated

• Subject to 5% UAE VAT

• Not subject to UAE VAT

• Exempt supply