UAE Zero-Rated Supplies
Supplies taxed at 0% in UAE — exports international transport certain food items
What are UAE Zero-Rated Supplies?
UAE zero-rated supplies are taxable supplies charged at 0% VAT — allowing the supplier to recover input VAT — listed in Article 45 of the VAT Executive Regulations.
Overview
Zero-rating covers exports of goods and services outside the GCC VAT implementing states, international transport of passengers and goods, supplies of investment-grade precious metals, the first sale of newly constructed residential buildings within three years, and specific healthcare and education services supplied by licensed providers.
Key Points
- Exports of goods and services outside GCC
- International passenger and goods transport
- Investment-grade precious metals (gold, silver 99%+)
- First supply of new residential buildings (within 3 years)
- Specific qualifying healthcare and education supplies
In Practice
A UAE healthcare provider charges 0% VAT for qualifying medical services and recovers input VAT on equipment and supplies — materially better than exempt treatment where input VAT would be trapped.
Related terms
Browse all →UAE Input Tax Credit
VAT ComplianceRight to recover VAT paid on business purchases against VAT collected on sales
UAE VAT Audit
VAT ComplianceFTA examination of a business's VAT records — triggers documentation requirements
UAE VAT Exempt Supplies
VAT ComplianceCategories of supplies not subject to VAT in UAE — healthcare education financial services
UAE VAT Late Payment Penalty
VAT ComplianceFinancial penalties imposed by FTA for late VAT payment or non-compliance
Need to comply with UAE Zero-Rated Supplies?
Talk to our compliance team — we’ll show you exactly how Complyance handles it.
