Zero-rated exports: the evidence you must keep

The rule

Exports of goods to a place outside the GCC implementing states can be zero-rated. The condition that matters in practice is proof: the goods must physically leave the UAE within 90 days of the date of supply, and you must hold both official and commercial evidence of that export.

Official evidence

• The customs export declaration
• Customs exit certificate or equivalent customs record

Commercial evidence

• Air waybill or bill of lading
• Certificate of shipment or freight forwarder's documents
• Sales invoice to the overseas customer, consistent with the customs documents

When the customer arranges transport

If an overseas customer collects the goods and arranges the export, zero-rating may still be available, but the conditions are stricter and the evidence still has to show the goods left the UAE in time. These sales are where most disputes start, so build the evidence requirement into the sales terms.

One file per shipment

We keep a simple export file for each shipment: invoice, packing list, export declaration, exit record and transport document, cross-referenced to the VAT return. When the FTA asks, the answer is one folder, not a search through emails.