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Electronic services under UAE VAT Law

The following services have been identified as ‘Electronic services’ as per Article 23 of the Executive Regulations of UAE VAT Law:

1. Supply of domain names, web-hosting and remote maintenance programs and equipment and updating of software.

2. The supply of images, text, and information provided electronically such as photos, screensavers, electronic books and other digitized documents and files.

3. Supply of music, films and games on demand.

4. Supply of online magazines and advertising space on a website and any rights associated with such advertising.

5. Supply of political, cultural, artistic, sporting, scientific, educational or entertainment broadcasts, including broadcasts of events.

6. Live streaming via the internet and the supply of distance learning.

7. Services of an equivalent type which have a similar purpose and function.