Appendix 54D: Out-Of-Scope Supplies (United Arab Emirates)

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Commentary

54 United Arab Emirates

The following are considered to be out-of-scope supplies in the UAE:

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•�� The sale or issuance of a voucher where consideration received does not

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Tour operators margin scheme (Romania)

GST on expenditure (Australia)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, and global accounting (France)

VAT withholding (Ecuador)

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Appendix 54D: Out-of-scope supplies (United Arab Emirates)

54 United Arab Emirates

Tour operators margin scheme (Romania)

GST on expenditure (Australia)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, and global accounting (France)

VAT withholding (Ecuador)

Reverse charge VAT (Kenya)

Simplified invoices (Nepal)

Credit notes and debit notes (Indonesia)

Credit and debit notes (Bulgaria)

Flat rate scheme for farmers (Luxembourg)

Romania - VAT submission guide

Consignment and call-off stock (Croatia)

Chile - VAT submission guide

Bulgaria - VAT registration guide

Portugal - VAT submission guide

Latvia - VAT registration guide

Austria - VAT registration guide

Hungary - VAT registration guide

France - VAT submission guide

Kenya - VAT registration guide

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Appendix 54D: Out-of-scope supplies (United Arab Emirates)

54 United Arab Emirates

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RESEARCH AND GUIDANCE

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