The UAE Federal Tax Authority (FTA) has issued Public Clarification VATP019 to clarify the conditions for zero-rating of the export of services following recent amendments to the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax by Cabinet Decision No. 46 of 2020. This includes the following as summarized in the publica clarification: In accordance with Article 31(1)(a)(1) of the Executive Regulation, a supply may only be zero-rated where the recipient of services does not have a place of residence in an Implementing State and is outside the UAE at the time the services are...