Place of Supply of Services Related to Real Estate:
1. As specified in the rules and regulations made under UAE Value Added Tax Law “real estate” includes (but not limited to)
a. Any area of land over which rights or interests or services can be created.
b. Any building, structure or engineering work permanently attached to the land.
c. Any fixture or equipment which makes up a permanent part of the land or is permanently attached to the building, structure or engineering work.
2. A supply of Services is deemed to relate to a real estate where the supply of Services is directly connected with the real estate, or where it is the grant of a right to use the real estate.
3. A supply of Services directly connected with real estate includes (but not limited to)
a. The grant, assignment or surrender of any interest in or right over real estate.
b. The grant, assignment or surrender of a personal right to be granted any interest in or right over real estate.
c. The grant, assignment or surrender of a licence to occupy land or any other contractual right exercisable over or in relation to real estate, including the provision, lease and rental of sleeping accommodation in a hotel or similar establishment.
d. A supply of Services by real estate experts or estate agents.
e. A supply of Services involving the preparation, coordination and performance of construction, destruction, maintenance, conversion and similar work.
1. As specified in the rules and regulations made under UAE Value Added Tax Law “real estate” includes (but not limited to)
a. Any area of land over which rights or interests or services can be created.
b. Any building, structure or engineering work permanently attached to the land.
c. Any fixture or equipment which makes up a permanent part of the land or is permanently attached to the building, structure or engineering work.
2. A supply of Services is deemed to relate to a real estate where the supply of Services is directly connected with the real estate, or where it is the grant of a right to use the real estate.
3. A supply of Services directly connected with real estate includes (but not limited to)
a. The grant, assignment or surrender of any interest in or right over real estate.
b. The grant, assignment or surrender of a personal right to be granted any interest in or right over real estate.
c. The grant, assignment or surrender of a licence to occupy land or any other contractual right exercisable over or in relation to real estate, including the provision, lease and rental of sleeping accommodation in a hotel or similar establishment.
d. A supply of Services by real estate experts or estate agents.
e. A supply of Services involving the preparation, coordination and performance of construction, destruction, maintenance, conversion and similar work.
Important concepts in relation to Place of supply of services under VAT in UAE :
What is Place of supply of services:
In normal course the place of supply of Services shall be the Place of Residence of the Supplier.
What is Supply of Services ?
A supply of Services shall be every supply that is not considered a supply of Goods, including any provision of Services specified in the rules and regulations made under UAE Value Added Tax Law.
What is Supply of Goods ?
The following shall be considered a supply of Goods,
1. Transfer of ownership of the Goods or the right to use them to another Person according to what is specified in the rules and regulations made under UAE Value Added Tax Law.
2. Entry into a contract between two parties entailing the transfer of Goods at a later time, pursuant to the conditions specified in the rules and regulations made under UAE Value Added Tax Law.
What is an Implementing States ?
The GCC States that are implementing a Tax law pursuant to an issued legislation.
What is Taxable Supply ?
A supply of Goods or Services for a Consideration by a Person conducting Business in the State, and does not include Exempt Supplies.
What is Exempt Supply ?
A supply of Goods or Services for Consideration while conducting Business in the State, where no Tax is due and no Input Tax may be recovered except as specified under the UAE VAT Law and rules & regulations made the there under from time to time.
Who is a supplier ?
A supplier is a person or business that provides a product or service to another person or business.
What is consideration ?
All that is received or expected to be received for the supply of Goods or Services, whether in money or other acceptable forms of payment.
What is business ?
Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, such as industrial, commercial, agricultural, professional, service or excavation activities or anything related to the use of tangible or intangible properties.
Who is Taxable Person ?
Any Person registered or obligated to register for Tax purposes under UAE VAT Law.
What is Tax Period ?
A specific period of time for which the Payable Tax shall be calculated and paid.
What is Goods ?
Physical property that can be supplied including but not limited to real estate, water, and all forms of energy as specified in this Decision.
What is Services ?
Anything that can be supplied other than Goods.
What is Place of supply of services:
In normal course the place of supply of Services shall be the Place of Residence of the Supplier.
What is Supply of Services ?
A supply of Services shall be every supply that is not considered a supply of Goods, including any provision of Services specified in the rules and regulations made under UAE Value Added Tax Law.
What is Supply of Goods ?
The following shall be considered a supply of Goods,
1. Transfer of ownership of the Goods or the right to use them to another Person according to what is specified in the rules and regulations made under UAE Value Added Tax Law.
2. Entry into a contract between two parties entailing the transfer of Goods at a later time, pursuant to the conditions specified in the rules and regulations made under UAE Value Added Tax Law.
What is an Implementing States ?
The GCC States that are implementing a Tax law pursuant to an issued legislation.
What is Taxable Supply ?
A supply of Goods or Services for a Consideration by a Person conducting Business in the State, and does not include Exempt Supplies.
What is Exempt Supply ?
A supply of Goods or Services for Consideration while conducting Business in the State, where no Tax is due and no Input Tax may be recovered except as specified under the UAE VAT Law and rules & regulations made the there under from time to time.
Who is a supplier ?
A supplier is a person or business that provides a product or service to another person or business.
What is consideration ?
All that is received or expected to be received for the supply of Goods or Services, whether in money or other acceptable forms of payment.
What is business ?
Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, such as industrial, commercial, agricultural, professional, service or excavation activities or anything related to the use of tangible or intangible properties.
Who is Taxable Person ?
Any Person registered or obligated to register for Tax purposes under UAE VAT Law.
What is Tax Period ?
A specific period of time for which the Payable Tax shall be calculated and paid.
What is Goods ?
Physical property that can be supplied including but not limited to real estate, water, and all forms of energy as specified in this Decision.
What is Services ?
Anything that can be supplied other than Goods.
