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عرض النتائج للدليل 'conditions for scope of vat'.
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Any transaction which is meeting the following criteria will fall under the scope of UAE Vat law. 1. It should be the supply of goods or services. 2. It must take place in UAE 3. It is made by the taxable person. A taxable person by law is the firm, entity, individual or company which is registered for vat or is required to be registered for UAE VAT 4. It is made in the course and intercurrence to carry on the business which is registered. If any transaction which is not meeting all of this above criteria is out of scope of UAE VAT. But sometimes these criteria is meeting but the transaction is still out of scope e.g The transaction of selling of an ongoing business.