Place of Supply
This will help determine whether a supply is made with in the UAE or outside the UAE. Supplies made within the UAE are subject to UAE Vat Laws. For supply of GOODS, the place of supply will be the location of goods where the supply takes place.
For supply of SERVICES, the place of supply will be where the supplier is established.
Special rules will be applied to certain categories of supplies i.e. cross border supplies, water and energy etc.