UAE: VAT and Carrying out Projects without a Set-up in the UAE

28. February 2018  

The introduction of VAT in the United Arab Emirates (“UAE”) on 1 January 2018 has certainly added complexity to carrying out business as a foreign investor in the UAE. In the past, depending on the vol- ume and duration of a project, foreign investors may have decided to implement such projects without a corporate set-up (e.g. subsidiary or branch office) in the UAE. This briefing addresses the question how such structures should now be treated from a VAT perspective.