VAT and e-invoicing for logistics companies in the UAE
Domestic deliveries and warehousing in the example carry VAT at 5%. UAE VAT law zero-rates the international transport of goods, but whether a particular movement qualifies depends on its facts, so confirm it with your tax adviser before you set up your service items. Zero-rated sales reach their own box of the VAT 201, apart from standard-rated ones.
Services bought from abroad are accounted for under the reverse charge in Box 3 and recovered in Box 10 where the normal rules allow. Input VAT on diesel, tyres and subcontractors is collected as you post bills and claims, and the VAT 201 is laid out from the ledger for you to enter on EmaraTax.
Invoices to business clients fall under UAE e-invoicing: under AED 50M of revenue, you appoint an accredited service provider by 31 March 2027 and transmit from 1 July 2027. Aqid ERP generates every invoice as signed PINT AE XML today; its connection to a provider is in progress and not yet live.