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Home / Tolley's EU and Global VAT / 54 United Arab Emirates / Appendix 54D: Out-of-scope supplies (United Arab Emirates)

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

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 exceed the voucher's advertised monetary value.
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•�� The transfer of the whole

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