UAE VAT Implications for Indian Exporters and Service Providers

Summary: Indian exporters and service providers dealing with UAE customers must examine UAE VAT independently of the Indian GST treatment of the transaction. A supply may qualify as a zero-rated export under Indian GST while simultaneously giving rise to import VAT, reverse-charge VAT or VAT registration obligations in the UAE. For goods, the principal questions are who acts as importer of record, where the goods are located when supplied, who bears customs duty and import VAT, whether inventory is stored in the UAE and whether the Indian seller makes a local UAE supply. For services, businesses should examine the place of supply, the UAE customer’s VAT-registration status, applicability of the reverse-charge mechanism, whether the customer is a business or consumer and whether the Indian supplier has a UAE branch, fixed establishment or other presence. Non-resident suppliers can face UAE VAT registration from their first taxable UAE supply where no other person is responsible for accounting for the tax. Free-zone status also does not automatically place a transaction outside UAE VAT, and special Designated Zone rules principally concern qualifying goods transactions. Contracts should therefore clearly allocate importer, customs, VAT, invoicing and delivery responsibilities. Indian suppliers should align contracts, invoices, customs records, customer-status evidence and Indian GST documentation before commencing the transaction rather than attempting to resolve the VAT position after shipment or invoicing.

UAE VAT for Indian Exporters: Goods, Services, RCM & Registration

Indian businesses selling goods or services to customers in the United Arab Emirates usually begin with an Indian tax question: Is the transaction an export under GST?

That is only half of the analysis.

Even when a transaction qualifies as a zero-rated export from India, it may create VAT consequences in the UAE. Import VAT may arise when goods enter the country, a UAE customer may account for VAT under the reverse-charge mechanism, or the Indian supplier may itself be required to register for UAE VAT.

The correct treatment depends on what is being supplied, where the goods are located, who acts as importer of record, whether the customer is VAT registered and whether the Indian supplier has a business presence in the UAE.

Indian GST and UAE VAT are separate systems. Compliance with one does not automatically settle the other.

Start by Identifying the Transaction

An Indian supplier should first determine whether the arrangement concerns:

• Export of physical goods from India to the UAE;
• Remote services supplied to a UAE business;
• Services supplied to an individual customer in the UAE;
• Goods already located inside the UAE;
• Installation or project services performed in the UAE;
• Digital or electronically supplied services;
• Transactions through a UAE agent or distributor;
• Supplies through a UAE branch or fixed establishment; or
• Goods stored in a UAE free zone or Designated Zone.

A single contract may contain more than one supply.

For example, an Indian manufacturer may sell machinery, arrange delivery, send technicians for installation and provide annual maintenance. The goods, installation and maintenance elements may not receive identical UAE VAT treatment.

UAE VAT Is Generally Charged at 5%

The UAE applies VAT at a standard rate of 5% to most taxable supplies and imports.

Some transactions are zero-rated, exempt or outside the scope of UAE VAT, but these treatments apply only where the legal conditions are satisfied.

A supply should not be treated as outside the scope merely because:

• The supplier is incorporated in India;
• The agreement was signed outside the UAE;
• Payment is made in US dollars;
• The supplier has no UAE bank account;
• The invoice is issued from India; or
• The customer is situated in a free zone.

The place and nature of the supply remain decisive.

Exporting Goods From India to the UAE

When physical goods are exported from India and imported into the UAE, two tax events must be separated.

The Indian export may qualify for zero-rated treatment under Indian GST, subject to the Indian export conditions and documentation.

When the goods enter the UAE, customs duty and import VAT may become payable under UAE law.

The contract should clearly identify:

• The importer of record;
• The party responsible for customs clearance;
• The party responsible for customs duty;
• The party responsible for import VAT;
• The delivery point;
• The applicable Incoterm;
• Ownership and risk-transfer terms; and
• Whether installation is included.

Indian exporters should not assume that the UAE customer will automatically act as importer merely because the customer ultimately receives the goods.

Who Is the Importer of Record?

The importer of record is generally the person whose customs details and import code are used to clear the goods into the UAE.

If the UAE customer imports the goods using its own customs registration, the customer will normally deal with the import VAT through its UAE VAT records.

Where the customer is VAT registered and the goods are imported for making eligible taxable supplies, the customer may generally recover the import VAT as input tax, subject to the normal conditions.

If the Indian supplier imports the goods in its own name, the supplier may create UAE registration and compliance obligations.

This can happen where the contract requires the Indian seller to:

• Deliver the goods after UAE customs clearance;
• Pay UAE customs duty and import VAT;
• Store the goods in the UAE;
• Sell the goods after importation; or
• Supply the customer on delivered-duty-paid terms.

The Incoterm should reflect the intended tax and customs structure. Using DDP without examining UAE VAT registration can expose the Indian supplier to an unexpected liability.

Example: UAE Customer Acts as Importer

Assume an Indian manufacturer sells equipment to a Dubai company.

The contract states that the Dubai company is responsible for import clearance. The customer uses its own customs code and VAT registration number. Ownership and risk pass according to the agreed shipping terms.

In this situation, the Indian supplier may have no UAE output-VAT obligation merely because the goods enter the UAE. The UAE customer generally handles import VAT.

The Indian supplier should retain:

• Commercial invoice;
• Packing list;
• Transport documents;
• Certificate of origin;
• Export declaration;
• UAE customer’s import instructions;
• Agreed Incoterm; and
• Evidence identifying the customer as importer.

Example: Indian Supplier Delivers After Customs Clearance

Now assume the Indian manufacturer agrees to clear the goods through UAE customs, store them temporarily and deliver them to the customer’s Dubai warehouse.

The Indian supplier may be making a supply in the UAE rather than merely exporting goods to a UAE importer.

Depending on the structure, the supplier may need:

• A UAE customs arrangement;
• VAT registration;
• A UAE tax invoice;
• Import-VAT accounting;
• Local record keeping; and
• UAE VAT returns.

The parties should settle the VAT structure before signing the contract. Attempting to obtain a customs code or VAT registration after the goods reach the port can cause delays, storage charges and disputes over who must pay the tax.

Customs Duty and VAT Are Different Charges

Customs duty and VAT should not be treated as the same tax.

Customs duty is generally charged on the customs value of imported goods, subject to tariff classification, origin and applicable exemptions.

Import VAT is calculated under the VAT rules and may include customs value, customs duty and other relevant amounts.

A free-trade agreement or customs-duty exemption does not automatically remove import VAT. Similarly, payment of import VAT does not eliminate customs obligations.

The importer should confirm:

• HS classification;
• Customs value;
• Country of origin;
• Applicable customs rate;
• Permit requirements;
• Import restrictions;
• Excise-tax exposure; and
• VAT treatment.

Services Supplied Remotely From India

Where an Indian business provides services remotely to a UAE VAT-registered business, the UAE customer may be required to account for VAT under the reverse-charge mechanism.

Typical imported services include:

• Management consultancy;
• Software development;
• Accounting support;
• Digital marketing;
• Legal advisory;
• Business research;
• Technical design;
• Data processing;
• Remote IT support;
• Licensing of intellectual property; and
• Subscription-based business services.

Under the reverse-charge mechanism, the UAE recipient accounts for VAT instead of requiring the overseas supplier to charge UAE VAT.

Where the UAE recipient makes wholly taxable supplies and meets the input-tax recovery conditions, it may account for output VAT and recover the same amount as input tax in the relevant return. The transaction can therefore be cash-flow neutral, although it must still be reported correctly.

When the UAE Customer Applies Reverse Charge

The reverse-charge mechanism generally becomes relevant where:

• The supplier is outside the UAE;
• The recipient is in the UAE;
• The place of supply is in the UAE;
• The service would be taxable if supplied locally; and
• The UAE recipient is required to account for the tax.

The Indian supplier usually issues its commercial invoice without UAE VAT where the UAE recipient is responsible under reverse charge.

The invoice and contract should clearly identify:

• The Indian supplier;
• The UAE recipient;
• Nature of the service;
• Consideration and currency;
• Service period;
• Customer’s UAE address;
• Customer’s VAT registration number, where applicable; and
• Reverse-charge responsibility where contractually appropriate.

The Indian supplier should not display a UAE VAT amount unless it is properly registered and legally required to charge that tax.

Reverse Charge Does Not Mean the Service Is Exempt

A common misunderstanding is that an imported service is “VAT free” because the Indian supplier does not charge UAE VAT.

The service may still be taxable in the UAE. The difference is that the recipient, rather than the supplier, accounts for the tax.

The UAE customer should determine:

• The date of supply;
• Value in UAE dirhams;
• Applicable VAT rate;
• Output VAT under reverse charge;
• Input-tax recovery entitlement; and
• Correct VAT-return reporting.

Where the customer conducts exempt or non-business activities, it may not be able to recover the full reverse-charge VAT.

Banks, financial businesses, residential property businesses and mixed-activity entities may therefore experience an actual VAT cost.

Supplying Services to a UAE Individual

The position becomes more complicated where the UAE customer is an individual who is not VAT registered.

A non-resident business making taxable supplies in the UAE may be required to register for VAT where no other person in the UAE is responsible for accounting for the tax.

Unlike the AED 375,000 threshold generally applicable to UAE-resident businesses, the ordinary registration threshold does not protect a non-resident supplier making taxable UAE supplies where no other party is liable to pay the VAT.

The FTA states that non-resident businesses making taxable supplies in the UAE must register even when the value does not exceed the threshold, unless another person in the UAE is responsible for settling the tax.

Indian businesses serving UAE consumers should therefore review registration before commencing sales.

Digital Services and Online Business Models

Indian technology businesses may supply:

• Software subscriptions;
• Mobile applications;
• Online courses;
• Streaming access;
• Cloud services;
• Digital advertising;
• Database access;
• Automated reports; and
• Downloadable digital products.

A business-to-business supply to a UAE VAT registrant may be handled under reverse charge.

A business-to-consumer supply can create a different result because the individual customer cannot account for VAT under the normal business reverse-charge mechanism.

The Indian supplier should examine:

• Whether the service falls within the UAE electronic-services rules;
• Where the service is used and enjoyed;
• Whether the recipient is a business or consumer;
• Whether the recipient is VAT registered;
• Whether a marketplace or platform is treated as the supplier;
• Customer-location evidence; and
• Whether non-resident VAT registration is required.

Customer classification should be built into the sales process rather than determined only when filing returns.

Evidence of Customer Status

An Indian service provider should obtain sufficient information to distinguish a UAE business customer from a consumer.

Useful evidence includes:

• UAE trade licence;
• VAT registration certificate;
• Tax Registration Number;
• Registered business address;
• Corporate email domain;
• Purchase order;
• Commercial contract; and
• Confirmation that the service is acquired for business purposes.

The TRN should be validated through the FTA’s official verification facility where appropriate.

A customer entering a company name on an online checkout page does not, by itself, establish business status.

Indian Supplier With a UAE Branch or Office

An Indian company may have a UAE branch, office, employees or other fixed business presence.

Where a UAE establishment is involved in making the supply, the transaction may no longer be treated as a simple service imported from India.

The UAE establishment may be required to:

• Register for VAT;
• Issue UAE tax invoices;
• Charge VAT;
• File VAT returns;
• Maintain UAE records; and
• Recover eligible input tax.

The analysis should consider which establishment is most closely related to the supply.

Relevant factors include:

• Which establishment signed the contract;
• Where employees performing the service are based;
• Which establishment controls delivery;
• Which establishment owns or uses the required resources;
• Which bank account receives payment;
• Whose trade licence covers the activity; and
• Which establishment bears commercial responsibility.

Using an Indian invoice does not necessarily remove UAE VAT if the UAE establishment actually performs the supply.

Project and Installation Services in the UAE

Indian contractors and technical service providers may send employees to the UAE to install equipment, supervise construction, commission machinery or perform project work.

These arrangements require more than a remote-services analysis.

Potential issues include:

• UAE VAT registration;
• Fixed-establishment exposure;
• Local tax invoicing;
• Importation of equipment and tools;
• Temporary admission;
• Customs guarantees;
• Employee immigration and work permits;
• UAE Corporate Tax;
• Permanent establishment; and
• Withholding or Indian tax consequences.

A contract combining goods and installation should be examined to determine whether it constitutes:

• Separate supplies of goods and services;
• A composite supply;
• A supply of installed goods;
• A construction-related service; or
• Another form of UAE taxable supply.

The invoice split should reflect commercial reality rather than being designed solely to obtain a preferred tax result.

Non-Resident VAT Registration

An Indian business may need UAE VAT registration when it makes taxable supplies in the UAE and no UAE person is responsible for accounting for the tax.

The mandatory AED 375,000 threshold generally applies to resident businesses. A non-resident business can be required to register from its first taxable UAE supply where no other party is liable.

Registration is completed through the FTA’s EmaraTax platform.

The application may require:

• Incorporation documents;
• Indian business-registration evidence;
• Authorised-signatory documents;
• Passport copies;
• Description of UAE activities;
• Contracts and invoices;
• Turnover information;
• UAE contact details;
• Bank information; and
• Evidence showing why registration is required.

The business should not charge UAE VAT until it is properly registered and has obtained a valid Tax Registration Number.

Appointing a Tax Agent Is Not the Same as Having an Importer

An Indian company may engage a UAE customs agent, freight forwarder, distributor or tax agent.

These roles are different.

A customs broker may file import documents but not become owner of the goods.

A freight forwarder may arrange transportation without assuming import-VAT responsibility.

A tax agent may assist with VAT compliance but does not become responsible for the commercial supply.

A distributor may purchase and resell goods in its own name, but the contract must support that structure.

The parties should expressly identify:

• Who owns the goods;
• Who imports them;
• Who sells them in the UAE;
• Who issues the customer invoice;
• Who collects payment;
• Who bears inventory risk; and
• Who accounts for VAT.

Indian Exporter Selling Through a UAE Distributor

A straightforward model is for the Indian exporter to sell goods to an independent UAE distributor.

The distributor:

• Imports the goods;
• Pays customs duty and import VAT;
• Holds inventory;
• Resells to UAE customers;
• Issues UAE tax invoices; and
• Accounts for UAE VAT.

The Indian exporter generally records an export sale from India and does not itself make the onward UAE supply.

This model becomes less clear if the distributor:

• Never takes ownership;
• Earns only commission;
• Has no pricing authority;
• Holds stock belonging to the Indian supplier;
• Collects payment on the supplier’s behalf; or
• Can return all unsold goods without commercial risk.

In that case, the arrangement may resemble an agency or consignment structure, potentially leaving the Indian supplier responsible for the UAE supply.

Online Marketplace Sales

Indian sellers may supply goods to UAE customers through an online marketplace.

The VAT result depends on the platform arrangement.

The seller should determine whether the marketplace:

• Purchases and resells the goods;
• Merely introduces the customer;
• Collects payment as an agent;
• Acts as importer of record;
• Stores goods in the UAE;
• Issues the UAE tax invoice; or
• Accounts for VAT under a specific electronic-marketplace rule.

Placing stock in a UAE fulfilment centre can be materially different from dispatching each order from India.

Where the Indian seller owns inventory stored inside the UAE and makes local sales, non-resident VAT registration may be required even if the marketplace handles delivery.

Platform reports, customs documents and invoices should be reconciled regularly.

Free Zones Do Not Automatically Remove VAT

The expression “free zone” causes frequent confusion.

For UAE VAT purposes, free zones are generally treated as part of the UAE unless they qualify as Designated Zones under a Cabinet Decision and the relevant statutory conditions are met.

Even within a Designated Zone, special treatment principally concerns specified transactions involving goods.

Services supplied in a Designated Zone generally remain subject to the normal UAE VAT rules.

An Indian consultant providing services to a company in JAFZA, DMCC, IFZA or another free zone should not assume that the service is outside UAE VAT merely because the customer holds a free-zone licence.

Goods Entering a Designated Zone

Certain movements and supplies of goods within a qualifying Designated Zone may be treated as outside the UAE for VAT purposes, subject to strict conditions.

However, the result depends on matters such as:

• Whether the area is officially listed as a Designated Zone;
• Whether the statutory security and customs conditions are satisfied;
• Whether the goods are consumed inside the zone;
• Whether the goods move into mainland UAE;
• Whether evidence of export is maintained; and
• Whether import VAT is accounted for when required.

If goods move from a Designated Zone into mainland UAE, import VAT can arise.

The Indian exporter and UAE customer should not treat “delivery to free zone” as a complete VAT conclusion.

Recovering Import VAT

Where a UAE VAT-registered customer imports goods for its taxable business, it may generally recover import VAT subject to the usual conditions.

The importer should ensure that:

• Its own customs code and VAT number are used;
• Customs and VAT registrations are properly linked;
• Import declarations identify the correct entity;
• Goods are used for eligible business activities;
• Import details appear correctly in the VAT return; and
• Supporting documents are retained.

Problems arise when one group company imports goods while another company purchases, records or uses them.

Import VAT should not be claimed by an entity merely because it reimbursed the customs charges.

The legal importer, ownership, use of the goods and documentary chain must be consistent.

Input VAT on UAE Expenses Incurred by Indian Businesses

An Indian exporter may incur UAE VAT on:

• Exhibition expenses;
• Hotel accommodation;
• Local transport;
• Professional services;
• Warehousing;
• Marketing;
• Event participation;
• Equipment rental; and
• Other business costs.

The VAT shown on these invoices cannot ordinarily be claimed as Indian GST input tax credit. UAE VAT and Indian GST belong to different tax systems.

A foreign-business VAT refund scheme exists in the UAE, but eligibility is subject to conditions.

Among other requirements, the foreign business generally must:

• Have no place of establishment or fixed establishment in the UAE or another Implementing State;
• Not be a UAE taxable person;
• Not carry on business in the UAE;
• Be registered as a business with the competent authority in its home jurisdiction; and
• Satisfy applicable reciprocity and documentary conditions.

The FTA requires supporting documents that can include a tax-compliance certificate, tax invoices and proof of payment.

Indian businesses should not assume that they are automatically eligible. The UAE’s current approved-country and reciprocity requirements must be verified for the claim period.

Tax Invoices Issued by a UAE-Registered Indian Business

If an Indian business becomes UAE VAT registered, it must comply with UAE invoicing requirements for its taxable supplies.

A UAE tax invoice generally requires prescribed details such as:

• The words “Tax Invoice”;
• Supplier’s name, address and TRN;
• Customer’s details and TRN, where applicable;
• Unique invoice number;
• Date of issue;
• Date of supply, where different;
• Description of goods or services;
• Quantity or extent of supply;
• Value excluding VAT;
• VAT rate;
• VAT amount in UAE dirhams; and
• Total amount payable.

A commercial invoice designed for Indian exports may not contain every detail required for a UAE tax invoice.

Where an amount is invoiced in a foreign currency, UAE VAT reporting and the tax amount generally require conversion into UAE dirhams using the applicable exchange-rate rules.

Return Filing and Payment

Once registered, a business must file UAE VAT returns for the tax periods assigned by the FTA.

The VAT return and related payment are generally due within 28 days from the end of the tax period.

A nil return may still be required where no taxable transactions occurred during the period.

The taxpayer should reconcile:

• UAE sales invoices;
• Import declarations;
• Reverse-charge transactions;
• Input-tax invoices;
• Customs reports;
• Credit notes;
• Output VAT;
• Recoverable input VAT; and
• Payments to the FTA.

Failure to receive a reminder does not remove the filing obligation.

Record-Keeping

Indian businesses with UAE VAT exposure should preserve:

• Customer and supplier contracts;
• Commercial and tax invoices;
• Customs declarations;
• Shipping documents;
• Importer-of-record evidence;
• Proof of export;
• Delivery notes;
• UAE TRN verification;
• Reverse-charge analysis;
• Currency-conversion workings;
• Input-tax calculations;
• VAT returns;
• Payment evidence;
• Credit notes; and
• Agency or distributor agreements.

Records should be organised by legal entity. Documents belonging to an Indian parent, UAE branch and UAE subsidiary should not be mixed.

Interaction With Indian GST

The Indian and UAE tax conclusions should be reviewed together, but they remain legally separate.

For goods, the Indian supplier may export under LUT or another permitted GST route, while import VAT is accounted for in the UAE.

For services, the Indian supplier may qualify for zero-rated export treatment under the IGST Act, while the UAE business customer accounts for VAT under reverse charge.

The same service can therefore be:

• A zero-rated export under Indian GST; and
• A taxable imported service under UAE VAT.

There is no contradiction. Each country applies its own place-of-supply and collection rules.

Similarly, UAE VAT paid by a business is not creditable against Indian GST. Recovery must be examined under the UAE system.

Practical Example: Indian Consultant Serving a UAE Business

An Indian consultancy provides business-planning services remotely to a VAT-registered Dubai company.

The Dubai company is the genuine recipient, and the Indian transaction satisfies the conditions for export of services under the IGST Act.

The likely starting treatment is:

• The Indian supplier issues an export invoice under its LUT without charging Indian GST;
• The Dubai company considers the service an imported service;
• The Dubai company accounts for UAE VAT under reverse charge; and
• The Dubai company claims corresponding input VAT if the service is used for eligible taxable business activities.

If the Dubai company conducts partly exempt activities, full input-tax recovery may not be available.

Practical Example: Indian Designer Serving UAE Consumers

An Indian designer sells personalised digital design packages directly to individuals residing in the UAE.

The customers are not VAT registered and cannot account for VAT as businesses under the normal reverse-charge mechanism.

The Indian supplier must examine:

• Whether the supply is regarded as taking place in the UAE;
• Whether it is an electronic service or another service category;
• Whether the platform is treated as supplier;
• Whether the non-resident registration rule applies; and
• Whether UAE VAT should be charged.

The absence of a UAE office does not automatically remove the registration risk.

Practical Example: Indian Seller Holding Stock in Dubai

An Indian e-commerce seller imports inventory into a Dubai warehouse and sells the goods to UAE customers through its website.

The seller retains ownership until each customer order is completed.

This arrangement can create UAE VAT registration because the goods are located and sold inside the UAE. The seller may also need customs registration, local invoicing, accounting and fulfilment documentation.

Using a third-party warehouse does not necessarily make the warehouse operator the seller or importer.

Frequent Mistakes

Indian exporters and service providers commonly create UAE VAT exposure by:

• Assuming Indian export treatment settles UAE VAT;
• Failing to identify the importer of record;
• Using DDP terms without considering UAE registration;
• Treating customs duty and import VAT as the same charge;
• Charging UAE VAT without a valid registration;
• Ignoring the reverse-charge mechanism;
• Assuming every free zone is outside the VAT system;
• Treating services supplied in a Designated Zone as automatically outside VAT;
• Selling to UAE consumers without reviewing non-resident registration;
• Holding stock in the UAE without considering local VAT;
• Using a distributor that is commercially only an agent;
• Claiming import VAT through the wrong group entity;
• Treating UAE VAT as Indian GST input credit;
• Issuing incomplete UAE tax invoices;
• Ignoring currency-conversion requirements; and
• Failing to reconcile customs and VAT records.

A Pre-Contract VAT Checklist

Before finalising a UAE customer contract, an Indian supplier should confirm:

• What exactly is being supplied?
• Where are the goods when ownership passes?
• Who is the importer of record?
• Which party pays customs duty and import VAT?
• Is the UAE customer VAT registered?
• Does the reverse-charge mechanism apply?
• Is the customer a business or consumer?
• Does the Indian supplier have a UAE establishment?
• Will employees perform work in the UAE?
• Will goods be stored in the UAE?
• Is a free zone also an official VAT Designated Zone?
• Is non-resident VAT registration required?
• Who will issue the UAE tax invoice?
• Can input VAT be recovered?
• Do the Indian GST and UAE VAT documents agree?

These questions should be answered in the contract rather than after the invoice becomes overdue or the shipment reaches customs.

Conclusion

UAE VAT should form part of the pricing and contract discussion whenever an Indian business supplies goods or services to a UAE customer.

For goods, the central questions are who imports, where the goods are located and which party bears customs duty and import VAT.

For services, the analysis normally considers the customer’s VAT status, place of supply, reverse charge and whether the Indian supplier has a UAE presence.

A transaction can qualify as an export under Indian GST while remaining taxable under UAE VAT through the importer or recipient. That is a normal consequence of two tax systems applying to different stages of the same cross-border transaction.

The strongest arrangements clearly allocate customs and VAT responsibilities, identify the genuine supplier and recipient, and maintain a consistent trail from contract to invoice, customs entry, payment and VAT return.

Official References

1. UAE Federal Tax Authority — VAT Legislation
2. UAE Federal Tax Authority — VAT Registration
3. UAE Federal Tax Authority — VAT Import Declaration Guide
4. UAE Federal Tax Authority — Designated Zones VAT Guide
5. UAE Federal Tax Authority — VAT Refunds for Foreign Business Visitors

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Disclaimer: This article is intended solely for general educational and informational purposes. It does not constitute legal, customs, VAT, GST or professional advice. Tax treatment depends on the contractual terms, nature and location of the supply, importer-of-record arrangements, customer status and legislation applicable to the relevant period. Indian exporters and service providers should review current Indian and UAE requirements and obtain professional advice before entering into a transaction or adopting a VAT position.