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楼主 |
发表于 2018-8-29 18:48:29
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来自： 阿联酋
我在迪拜注册公司，货物从中国直接发到伊拉克，要交VAT增值税吗？
UAE迪拜法务
客户提问：
我准备在迪拜的自由区注册一个贸易公司，
货物从中国直接发到伊拉克，不进入阿联酋， 迪拜的公司主要是用来收款，
要交VAT增值税吗？
回复：
根据法律， 和战略合作的大型会计事务所的确定，还有一个客户的实际操作，
不交VAT增值税。
Facts Provided:
- Entity to be registered in Mainland or Designated zone
- Trading consist of back to back shipment (seller in country X &buyer in country Y)
- Goods not entering UAE
- It’s intermediary trade
Question:
1) Is the proposed entity is required to pay VAT on given transaction?
2) Can Input tax credit be claimed on expense incurred and paid?
Question 1: Is theproposed entity is required to pay VAT on given transaction?
Reply: No, Proposedentity (whether in designated zone or mainland) is not required to charge VATon out of scope of VAT Transactions as neither goods are entering the UAE norownership in said goods are transferred by or to proposed entity.
Question 2: Can Inputtax credit (ITC) be claimed on expense incurred and paid?
Reply: Yes, ITC can beclaimed on the VAT charged on proper tax invoice for business expenses, as inthe law - VAT charged on expenses incurred with respect to exempted supplyshall not be allowed to claim as ITC and further, Law does not expresslydecline the claiming the ITC on expenses related to out of scope transaction.
Law:
Supply of Goods: Thefollowing shall be considered a supply of Goods:
1. Transfer ofownership of the Goods or the right to use them to another Person according towhat is specified in the Executive Regulation of this Decree-Law.
2. Entry into acontract between two parties entailing the transfer of Goods at a later time,pursuant to the conditions specified in the Executive Regulation of thisDecree-Law.
Import: The arrival ofGoods from abroad into the State or receipt of Services from outside the State.
Export: Goodsdeparting the State or the provision of Services to a Person whose Place ofEstablishment or Fixed Establishment is outside the State.
更多法律/投资疑问请联系 律师助理蔡灿
AL ROWAAD综合律师事务所（迪拜，阿布扎比）
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