8 August 2026 · Services Trap
لماذا تُفرض الضريبة على الخدمات في منطقة محددة
The 'outside the UAE' treatment of a designated zone applies only to goods. Services supplied within a designated zone follow the normal place-of-supply rules and are generally standard-rated at 5%. This is the most common designated-zone mistake: a consultancy, management, marketing or IT service performed in the zone is not automatically zero-rated or out of scope, and failing to charge VAT on it creates an under-declaration risk.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
Services follow normal rules
The zone relief does not reach services.
- 'Outside the UAE' applies to goods only.
- Services follow place-of-supply rules.
- Generally standard-rated at 5%.
- Zero-rating only where specific rules apply.
The costly assumption
Do not treat services as relieved.
- Consultancy and management are taxable.
- Marketing and IT services are taxable.
- Missing VAT creates an under-declaration.
- Correct it before an FTA review.
الأسئلة الشائعة
For zone service providers.
هل تُعفى الخدمات في المنطقة المحددة من ضريبة القيمة المضافة؟
No. Services follow normal place-of-supply rules and are generally standard-rated at 5%.
Why are goods treated differently?
The 'outside the UAE' treatment applies only to goods, not services.
What if I did not charge VAT on services?
You may have an under-declaration; it should be corrected, potentially via voluntary disclosure.
هل يمكن أن تصحّح Exiloz ضريبة القيمة المضافة على خدمات منطقتنا؟
Yes. We correct the treatment and manage any disclosure.
Avoid the services trap
Exiloz makes sure your designated-zone services carry the right VAT.