I export outside the UAE — how do I prove the zero-rating to the FTA?

Zero-rating on the export of goods outside the GCC applies only where the goods physically leave the UAE within 90 days of the date of supply, and you need real evidence of that — a customs export declaration e-cleared through UAE Customs, the bill of lading or airway bill, a commercial invoice showing the overseas buyer's address, and proof of delivery at the destination. Without this documentation, the FTA can reject the zero-rating and treat the supply as standard-rated instead.

Exporting services carries different conditions, and all three must be met together: the recipient must have no place of residence in the UAE (no registered office, branch, or effective place of management here), the recipient must actually be outside the UAE when the service is performed, and the service itself must not relate to real property in the UAE or to goods physically located here at the time of supply — so, for example, architectural design work for a building in Dubai stays standard-rated even if the client is based abroad. RASEEKH reviews your documentation file before filing so the export zero-rating holds up without challenge.