Applicant: Person applying for a VAT administrative exception.
Business Day: Any day of the week, except weekends and official holidays of the Federal Government.
Commercial Evidence: The document issued by sea, air or land transport companies and agents, which proves the transfer and departure of the Goods from the UAE to outside the UAE, and includes any of the following documents:
- Air waybill or air manifest.
- Sea waybill or sea manifest.
- Land waybill or land manifest.
Concerned Services: Services that have been imported, where the place of supply is considered to be in the UAE, and would not be exempt if supplied in the UAE.
Electronic Credit Note: A credit note issued, transmitted, and received in a structured electronic format, that enables automatic and electronic processing, in accordance with the Electronic Invoicing System.
Electronic Invoice: An invoice issued, transmitted, and received in a structured electronic format that enables automatic and electronic processing, in accordance with the Electronic Invoicing System.
Electronic Invoicing System: An electronic system designated for the issuance, ...