Designated Zone UAE VAT
A fenced free zone listed in Cabinet Decision No. 59 of 2017 (such as JAFZA or KIZAD) that is treated as outside the UAE for VAT on goods, subject to customs control and the zone’s conditions.
A fenced free zone listed in Cabinet Decision No. 59 of 2017 (such as JAFZA or KIZAD) that is treated as outside the UAE for VAT on goods, subject to customs control and the zone’s conditions. Transfers of goods between designated zones are outside the scope of VAT when not consumed in transit; services supplied within a designated zone remain taxable at the standard rate. Not every free zone is a designated zone.
Related terms
Browse all →Oman VAT Return Filing
VAT ComplianceThe periodic declaration of output and input VAT a registered person submits to the OTA through the Tax Portal, quarterly for most taxpayers, with return and payment due within 30 days of the period end.
Reverse Charge KSA
VAT ComplianceThe mechanism under the VAT Implementing Regulations by which a Saudi-registered buyer, not the non-resident supplier, accounts for 15% VAT on imported services and specified cross-border supplies.
Reverse Charge Oman
VAT ComplianceThe mechanism in the Oman VAT Law under which a VAT-registered recipient, rather than a non-resident supplier, accounts for 5% VAT on imported services and goods not taxed at customs.
Reverse Charge UAE
VAT ComplianceA mechanism under Article 48 of the VAT Decree-Law that shifts the obligation to account for VAT from the supplier to a VAT-registered recipient.
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