- certain education services for Governmental nurseries, preschool, school and higher educational institutions owned
- healthcare services and related medicines and medical equipment
- means of air, sea and land transportation e.g. ships, aircraft.
- international transportation
- first sale of new residential property (within 3 years of construction)
- crude oil and natural gas
- exports outside of GCC* states
- investment in precious metals (gold, silver and platinum)
- investment in precious metals (gold, silver, and platinum)
* Gulf Cooperation Council
AED 375,000 dirhams thresholds may be applied for resident companies only. Foreign seller who uses local warehouse or fulfillment center must register from the first sale. Remote sellers who send goods from abroad to B2C customers don’t need to register for VAT in UAE irrespective of the volume of their sales.