Place of Supply

Goods 

For goods, the basic rule is that if the goods are located in the UAE when supplied, then they are treated as supplied in the UAE. Similarly, if the goods are located outside the UAE when they are supplied, the place of supply is outside the UAE. The rules are, however, modified when the supply of goods involves transportation, or installation or assembly of the goods.

 Services 

The default rule for the place of supply of services is that services are deemed to take place where the supplier has their place of residence. Where the supplier has multiple potential places of residence (e.g. the business is incorporated in one country and has branches in other countries) the place of residence will be the place that is most closely connected with the supply being made.