Cross-border VAT is where most SME errors happen. Imports trigger reverse charge; qualifying exports are zero-rated. Miss the paperwork and the 5% comes out of your pocket.
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Imports of goods
Import VAT is either paid at customs or accounted for via the reverse charge on the VAT return (Box 6/7 auto-populated from the customs declaration linked to your TRN).
Exports of goods
- Zero-rated if goods leave the GCC within 90 days
- Retain export documentation (customs exit, bill of lading, airway bill)
- Missing evidence = reclassified as 5% standard-rated
Services
- Exported services to non-resident, non-GCC recipients: 0%
- Imported services: reverse charge in the buyer's return
- Digital services to UAE consumers: 5% (non-resident supplier registers)
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Frequently asked questions
Quick answers to common UAE vat questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.