Michaela Merz


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UAE: VAT Guide on Designated Zones – VAT Guide (VATGDZ1)


In brief

On 29 July 2018, the Federal Tax Authority (“FTA”) published a VAT Guide on Designated Zones – VAT Guide (VATGDZ1).

Guidance is provided on the specific characteristics of a Free Zone and how it can qualify as a Designated Zone for VAT purposes. Additionally, information and examples also detail the practical application of Article 51 of the UAE VAT Executive Regulations in order to help businesses operating in designated zones. Continue reading