Test cases UAE
| Sample product | Purpose of service | Default VAT Code | Can be OOTS GCC | Use OOTS-GCC VAT for Zero Rate Arrival | VAT reasoning | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Newspapers | General service - Local use | SR-S | No | No | Domestic supply of goods and general services is subject to VAT at standard rate. This also applies to customers from other GCC countries. | ||||||||||||||||
| Ground transport | General service - Local use | EX-S | No | No | Local transport is always free of VAT in UAE | ||||||||||||||||
| Admin fee | General service | SR-S | Yes | No | Standard Rate to Domestic, OOTS for GCC customers, Zero rate to International customers (Rest of World) | ||||||||||||||||
| Luggage handling | Flight related sales | SR-S | No | Yes | Evalulate services based on related arrival or departure. If domestic, then standard rate. Else (international), if inbound, then OOTS-GCC. If outbound, then ZR-D-S. | ||||||||||||||||
| GPU | Aircraft related sales | SR-S | No | No | If the aircraft is a commercial airliner, VAT is Zero Rated Sales Domestic for products that are related to the means of transport. Other examples: Engine Oil | ||||||||||||||||
| Product | Order: Aircraft use & Flight | Customer | Rate |
|---|---|---|---|
| Newspapers | PrivateInternational | Domestic | SR-S |
| Newspapers | PrivateInternational | GCC | SR-S |
| Newspapers | PrivateInternational | Rest of world | SR-S |
| Newspapers | CommercialInternational | Domestic | SR-S |
| Newspapers | CommercialInternational | GCC | SR-S |
| Newspapers | CommercialInternational | Rest of world | SR-S |
| Newspapers | PrivateDomestic | Domestic | SR-S |
| Newspapers | PrivateDomestic | GCC | SR-S |
| Newspapers | PrivateDomestic | Rest of world | SR-S |
| Newspapers | CommercialDomestic | Domestic | SR-S |
| Newspapers | CommercialDomestic | GCC | SR-S |
| Newspapers | CommercialDomestic | Rest of world | SR-S |
| GPU | PrivateInternational | Domestic | SR-S |
| GPU | PrivateInternational | GCC | SR-S |
| GPU | PrivateInternational | Rest of world | SR-S |
| GPU | CommercialInternational | Domestic | ZR-D-S |
| GPU | CommercialInternational | GCC | ZR-D-S |
| GPU | CommercialInternational | Rest of world | ZR-D-S |
| GPU | PrivateDomestic | Domestic | SR-S |
| GPU | PrivateDomestic | GCC | SR-S |
| GPU | PrivateDomestic | Rest of world | SR-S |
| GPU | CommercialDomestic | Domestic | ZR-D-S |
| GPU | CommercialDomestic | GCC | ZR-D-S |
| GPU | CommercialDomestic | Rest of world | ZR-D-S |
| Ground transport | PrivateInternational | Domestic | EX-S |
| Ground transport | PrivateInternational | GCC | EX-S |
| Ground transport | PrivateInternational | Rest of world | EX-S |
| Ground transport | CommercialInternational | Domestic | EX-S |
| Ground transport | CommercialInternational | GCC | EX-S |
| Ground transport | CommercialInternational | Rest of world | EX-S |
| Ground transport | PrivateDomestic | Domestic | EX-S |
| Ground transport | PrivateDomestic | GCC | EX-S |
| Ground transport | PrivateDomestic | Rest of world | EX-S |
| Ground transport | CommercialDomestic | Domestic | EX-S |
| Ground transport | CommercialDomestic | GCC | EX-S |
| Ground transport | CommercialDomestic | Rest of world | EX-S |
| Luggage handling Arr | PrivateInternational | Domestic | OOTS-GCC |
| Luggage handling Arr | PrivateInternational | GCC | OOTS-GCC |
| Luggage handling Arr | PrivateInternational | Rest of world | OOTS-GCC |
| Luggage handling Arr | CommercialInternational | Domestic | OOTS-GCC |
| Luggage handling Arr | CommercialInternational | GCC | OOTS-GCC |
| Luggage handling Arr | CommercialInternational | Rest of world | OOTS-GCC |
| Luggage handling Arr | PrivateDomestic | Domestic | SR-S |
| Luggage handling Arr | PrivateDomestic | GCC | SR-S |
| Luggage handling Arr | PrivateDomestic | Rest of world | SR-S |
| Luggage handling Arr | CommercialDomestic | Domestic | SR-S |
| Luggage handling Arr | CommercialDomestic | GCC | SR-S |
| Luggage handling Arr | CommercialDomestic | Rest of world | SR-S |
| Luggage handling Dep | PrivateInternational | Domestic | ZR-D-S |
| Luggage handling Dep | PrivateInternational | GCC | ZR-D-S |
| Luggage handling Dep | PrivateInternational | Rest of world | ZR-D-S |
| Luggage handling Dep | CommercialInternational | Domestic | ZR-D-S |
| Luggage handling Dep | CommercialInternational | GCC | ZR-D-S |
| Luggage handling Dep | CommercialInternational | Rest of world | ZR-D-S |
| Luggage handling Dep | PrivateDomestic | Domestic | SR-S |
| Luggage handling Dep | PrivateDomestic | GCC | SR-S |
| Luggage handling Dep | PrivateDomestic | Rest of world | SR-S |
| Luggage handling Dep | CommercialDomestic | Domestic | SR-S |
| Luggage handling Dep | CommercialDomestic | GCC | SR-S |
| Luggage handling Dep | CommercialDomestic | Rest of world | SR-S |
| Admin fee | PrivateInternational | Domestic | SR-S |
| Admin fee | PrivateInternational | GCC | OOTS-GCC |
| Admin fee | PrivateInternational | Rest of world | ZR-EXP-S |
| Admin fee | CommercialInternational | Domestic | SR-S |
| Admin fee | CommercialInternational | GCC | OOTS-GCC |
| Admin fee | CommercialInternational | Rest of world | ZR-EXP-S |
| Admin fee | PrivateDomestic | Domestic | SR-S |
| Admin fee | PrivateDomestic | GCC | OOTS-GCC |
| Admin fee | PrivateDomestic | Rest of world | ZR-EXP-S |
| Admin fee | CommercialDomestic | Domestic | SR-S |
| Admin fee | CommercialDomestic | GCC | OOTS-GCC |
| Admin fee | CommercialDomestic | Rest of world | ZR-EXP-S |