Time of supply – tax points (United Arab Emirates)
Time of supply rules dictate the time when liability to charge and account for VAT arises in respect of any supply of goods and services.
The rules differ between a supply of goods and a supply of services.
| Supplies of goods | The time of supply is the earlier of the date of:
• transfer, if goods are transferred under the supervision of the supplier;
• the recipient taking possession of the |
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Web page updated on 17 Mar 2025 16:27