Article 06 of Federal Decree-Law (8) of 2017 specifies the conditions under which any supply within United Arab Emirates is considered as Supply of Services and is subject to Value Added Tax.

Article 06 of Federal Decree-Law (8) of 2017 states that:

A supply of Services shall be every supply that is not considered as Supply of Goods, Including any provision of Services specified in the Executive Regulation of this Decree-Law.