These are the various supplies for which Value Added Tax (VAT) is payable by the recipient of the supply, i.e the customer:
- Import of goods/ services from other GCC and non-GCC countries. The supplier of these goods/ services must be located in another country and they may or may not have a business in the UAE
- Purchase of goods from a designated zone
- Supply of gold and diamonds
- Purchase of gold and diamonds for resale or further production/ manufacture
- Supply of hydrocarbons for resale by a registered supplier to a registered recipient in the UAE
- Supply of crude/ refined oil by a registered supplier to a registered recipient in the UAE
- Supply of processed/ unprocessed natural gas by a registered supplier to a registered recipient in the UAE
- Production and distribution of any form of energy supplied by a registered recipient in the UAE