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Commentary

Appendix 54E: VAT zero rate (United Arab Emirates)

54 United Arab Emirates

The zero rate of VAT is applied in the UAE to the following:

  1. Ìý

    •ÌýÌýÌýÌý The export of goods or services outside the UAE.

  2. Ìý

    •ÌýÌýÌýÌý International transportation services of passengers and goods, including prescribed transport-related services. Such transportation may start or end in the UAE

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