UAE VAT: VAT On Export of Goods and Services I Direct & Indirect Export I Official & commercial Docs

EXPORT
Goods departing the State or the provision of Services to a Person whose Place of Establishment or Fixed Establishment is outside the State, including Direct and Indirect Export. Article 45(1) of the Law: Goods and Services Subject to Zero Rate. The zero rate shall apply to the following Goods and Services: “A direct or indirect Export of Goods and Services to outside the Implementing States as specified in the Executive Regulation of this Decree-Law”.
DIRECT EXPORT
An Export of Goods to a destination outside of the Implementing States, where the supplier is responsible for arranging transport or appointing an agent to do so on his behalf.
INDIRECT EXPORT
An Export of Goods to a destination outside of the Implementing States, where the overseas customer is responsible for arranging the collection of the Goods from the supplier in the State and who exports the Goods himself, or has appointed an agent to do so on his behalf. ]
The Direct Export shall be zero rated if:
The Goods are physically exported to a place outside the Implementing States or are put into a customs suspension regime within 90 days of the date of the supply (this period can be extended).; AND Official and commercial evidence of Export or customs suspension is retained by the exporter.
The Indirect Export shall be zero rated if:
The Goods are physically exported to a place outside the Implementing States or are put into a customs suspension regime within 90 days of the date of the supply (this period can be extended).
The Overseas Customer obtains official and commercial evidence of Export or customs suspension in accordance with GCC Common Customs Law, and provides the supplier with a copy of this.
The Goods are not used or altered in the time between supply and Export or customs suspension, except to the extent necessary to prepare the Goods for Export or customs suspension.
The Goods do not leave the UAE in the possession of a passenger or crew member of an aircraft or ship.
“Official evidence” means Export documents issued by the local Emirate Customs Department in respect of Goods leaving the State
Export bills of entry; and
Exit certificate
“Commercial evidence” shall include any the following:
Airway bill.
Bill of lading.
Consignment note.
Certificate of shipment.
The evidence obtained as proof of Export, whether official or commercial, must identify the following: The supplier, The consignor, The Goods, The value, The Export destination; and The mode of transport and route of the export movement.
Export of Services:
GENERAL RULE: Export of Services shall be zero-rated, in ANY of the following situations:
The recipient of services (i) does not have a place of residence in an implementing state and (ii) who is outside the UAE at the time the Services are performed (if the recipient is less than a month in the UAE; and presence is not effectively connected with the supply, then it will be assumed out of the UAE).
Services are actually performed outside the Implementing States or are the arranging of services that are actually performed outside the Implementing States.
If the supply consists of the facilitation of outbound tour packages (services that a Taxable Person provides in packaging one or more tourism products and also services outside the Implementing States, including but not limited to such goods and services as accommodation, meals, transport, and other activities).