UAE Cross-Border VAT
The VAT treatment of transactions crossing the UAE border.
The VAT treatment of transactions crossing the UAE border. Exports of goods and most services to customers outside the UAE are zero-rated under Article 45, subject to documentary proof; imports are taxable, generally via the reverse charge. Because no GCC state has been designated an implementing state, trade with Saudi Arabia, Oman and other GCC members is treated as ordinary export and import, not intra-GCC supply.
Related terms
Browse all →Designated Zone UAE VAT
VAT ComplianceA 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.
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.
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