Supply Via Agent

Supply Via Agent under VAT Law

Article 09 of Federal Decree-Law (8) of 2017 specifies the conditions under which the supplies are made through agent. This section is very important for the businesses that are making supplying through agents.

 

Article 09 of Federal Decree-Law (8) of 2017 states that:

  1. The supply of Good and Services through an agent acting in the name of and on behalf of a principal is considered to be a supply by the principal and for his benefit.
  2. The supply of Goods ad Services through an agent acting in his name is considered to be a direct supply by the agent and for his benefit.

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