This Public Clarification provides the Federal Tax Authority's (FTA) interpretation of the conditions for zero-rating the export of services under UAE VAT law. It analyses the requirements outlined in Article 31(1)(a) of Cabinet Decision No. 52 of 2017. The clarification details two key conditions: the recipient must not have a place of residence in an Implementing State (currently only the UAE), and the recipient must be physically outside the UAE when the services are performed. It explains how to determine the recipient’s place of residence, considering the establishment most closely related to the supply.