The UAE Federal Tax Authority (FTA) has published an updated version of the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, as amended by Cabinet Decision No. 46 of 4 June 2020. The update concerns Article 31- Zero-rating the Export of Services. The export of services is zero-rated in certain cases specified in the Regulation, including cases where the following two conditions are met:
In this respect, the Regulation is amended to clarify that a person shall be considered as being "outside the State" if they only have a short-term presence in the State of less than a month and the presence is not effectively connected with the supply of services.
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