Article 05 of Federal Decree-Law (8) of 2017 states the Definition of Supply of Goods for VAT Tax. It is important to understand for the reason that any person engaged in supply of Goods might be responsible for VAT Tax in United Arab Emirates.

Article 05 of Federal Decree-Law (8) of 2017 states that:

The following shall be considered a supply of Goods:

1. Transfer of ownership of the Goods or the right to use them to another person according to what is specified in the Executive Regulation of this Decree-Law.
2. Entry into a contract between two parties entailing the transfer of Goods at a later time, pursuant to the conditions specified in the Executive Regulation of this Decree-Law.