A Serbest Bölge procurement company does not automatically receive a 0% Kurumsal Vergi rate.
To qualify as a Nitelikli Serbest Bölge Kişisi, the company gerekir satisfy all applicable conditions, dahil:
The qualifying status of procurement, trading and distribution income bağlıdır the exact activity, counterparties, location and movement of goods.
FTA guidance explains that the Serbest Bölge regime applies conditionally to Qualifying Income and that failure to meet the requirements yapabilir cause loss of qualifying status for the relevant and subsequent tax periods. FTA Guide on Serbest Bölge Persons
Distribution of goods or materials in or from a Designated Zone yapabilir be a Qualifying Activity where the detailed legal conditions are met.
The analysis yapabilir depend on matters örneğin:
A Serbest Bölge and a Designated Zone are not necessarily identical concepts for all tax purposes.
The company gerekir obtain transaction-specific advice before modelling its profitability around a 0% rate.
A Dubai company providing procurement services gerekir assess the KDV place-of-supply rules.
Questions include:
Where is the customer established?
Does the customer have a BAE fixed establishment?
Is the recipient a ilgili company?
Is the service directly connected with goods or gayrimenkul?
Is the customer BAE dışında?
Does the customer receive the service BAE dışında?
Do any export-of-services conditions apply?
Is the hub acting as principal or disclosed agent?
Are costs being recharged?
Not every invoice to an overseas group company is automatically sıfır oranlı.
The contractual recipient, actual beneficiary, establishment most closely ilgili to the supply and nature of the service gerekir be considered.
Where goods move from one foreign country directly to another without entering the BAE, the BAE KDV treatment requires analysis of the place-of-supply rules and the transaction chain.
The business gerekir document:
Even when BAE KDV is not charged, the revenue olabilir remain relevant for Kurumsal Vergi, muhasebe and potentially KDV-kayıt analysis.
BAE KDV law, the importer is generally the person named as importer for customs-clearance purposes. BAE KDV legislation
Incorrectly listing a customs broker, lojistik provider or ilgili company as importer yapabilir create KDV recovery and ownership problems.
Zorunlu KDV kayıt generally applies where vergiye tabi teslimatlar and imports exceed AED 375,000 under the applicable historical or expected-turnover tests.
An international procurement company gerekir not assess kayıt based solely on its gross bank receipts. It gerekir correctly classify:
Current kayıt information is available through the BAE Government KDV portal.
A company importing or exporting through Dubai generally needs the appropriate customs kayıt and business code.
Dubai Customs states that a lisans holder gerekir obtain a Customs Business Code and submit the appropriate customs declaration using that code. It ayrıca confirms that a Serbest Bölge company selling goods into the anakara gerekir process the relevant customs declaration. Dubai Customs FAQs
Customs kayıt gerekir match:
Possible movements include:
The company gerekir not use "re-export" as a general commercial label without confirming the correct declaration and documentary requirements.
Dubai Customs publishes a detailed service guide covering the available declaration categories and procedures. Dubai Customs Service Guide
The customs treatment bağlıdır:
Although 5% is a commonly encountered customs-duty rate for many goods, different rates, exemptions and restrictions apply to particular categories.
The company gerekir obtain a proper tariff classification instead of budgeting from a general percentage.
Accurate HS classification affects:
Supplier descriptions örneğin "components," "materials" or "accessories" olabilir be insufficient.
Routing goods or invoices through Dubai does not automatically make the products BAE-origin.
Origin bağlıdır the applicable rules, dahil whether sufficient production or transformation has occurred.
Repacking, relabelling or changing commercial documents olabilir not create BAE origin.
Incorrect origin claims yapabilir result in:
Certificates of origin gerekir reflect the applicable legal and documentary requirements.
The procurement hub gerekir map every product to its regulator before shipment.
Ek onaylar olabilir apply to:
Dubai Customs notes that restricted goods olabilir require approval from the competent authority before release. Dubai Customs guidance
A business engaged in importing, producing, stockpiling or releasing excise goods olabilir have kayıt and reporting obligations.
The BAE Government identifies excise kayıt responsibilities for businesses importing or producing excise goods, among other specified cases. BAE Government Excise Tax guidance
The procurement hub gerekir screen product categories before issuing purchase orders.
The company olabilir use:
The agreement gerekir define:
A third-party warehouse does not remove the company's responsibility for accurate inventory and customs records.
The hub gerekir clarify the roles of:
The lojistik contract gerekir address:
Low freight rates yapabilir become expensive when detention, storage and clearance responsibilities are unclear.
Procurement hubs often have large cross-border payment flows, which yapabilir attract enhanced bank scrutiny.
Banks olabilir request:
Trade-finance requirements olabilir include:
No consultant or licensing authority yapabilir guarantee account or facility approval.
International procurement commonly involves:
The group gerekir define:
The transfer-pricing model gerekir reflect the entity controlling and bearing treasury risks.
A procurement hub dealing across multiple jurisdictions gerekir implement risk-based screening.
Controls olabilir include:
Screening only the named supplier is insufficient where intermediaries, shipping parties or ultimate users are involved.
Bağlı olarak its activities, the procurement hub olabilir be bağlıdır sector-specific AML obligations or enhanced scrutiny from banks and counterparties.
Risk indicators include:
The company gerekir maintain clear documentary evidence for each transaction.
International purchasing teams face bribery and conflict-of-interest risks.
A procurement policy gerekir cover:
Sensitive supplier appointments gerekir not depend solely on one çalışan.
If the Dubai company purchases and resells goods, it olabilir bear responsibility for product quality even where manufacturing is outsourced.
The company gerekir establish:
Quality-control fees and inspection responsibilities gerekir be built into the supply contracts.
A scalable procurement hub olabilir need:
The system gerekir preserve a reliable audit trail from purchase request through supplier payment and final delivery.
The company gerekir implement controls for:
Procurement staff gerekir not independently create a supplier, approve an order and release payment without appropriate separation of duties.
Audited accounts olabilir be required by:
Even when not zorunlu, an audit yapabilir be valuable for a procurement hub handling significant cross-border trade.
A service hub olabilir need:
A trading and distribution hub olabilir require:
A minimal flexi-desk olabilir be unsuitable for an entity reporting substantial international trading revenue and controlling complex commercial risks.
An individual hissedar olabilir commonly need:
A corporate hissedar olabilir need: