01 · Transaction map
Separate the customer, contract and place of performance
Working with a UAE customer can mean remote consulting from a Free Zone office, regular work at a customer site, delivery from a warehouse or a permanent service location. Each model can require a different permission analysis.
Before signing, review what the licence states, where people perform the work and how the product reaches the customer. Tax and customs are then analysed separately.
| Question | Example | Why it matters |
|---|---|---|
| What is sold? | Consulting, software, subscription, goods or a regulated service | Determines the activity and potential approvals |
| Where is it performed? | In the zone, remotely, at the customer site or in a permanent office | Can change the licensing route |
| How is it delivered? | Online, on-site, by delivery or import | Affects permits, customs and contracts |
| Who are the parties? | B2B, B2C, government customer or intermediary | Changes contractual and sector requirements |
02 · Services
Remote delivery and a permanent local operation are different models
| Model | What to review | Possible next step |
|---|---|---|
| Remote service | Activity, contract, team location and deliverable | Confirm licence fit and tax treatment |
| Regular customer-site work | Where activity is performed and local permissions | Obtain confirmation from the zone and authority |
| Permanent office outside the zone | Emirate, activity, staff and separate records | Consider an outside-zone permit or licence |
| Regulated service | Sector authority, qualifications and territorial scope | Secure sector approval before selling |
03 · Goods
For goods, map the import route and entry into the local market
Storage or re-export through a Free Zone is different from selling goods to an end customer inside the UAE. Moving goods may involve customs clearance, import charges, product registration, labelling and a locally licensed participant.
Before ordering stock, map the physical route: origin, entry point, warehouse, importer of record, contractual seller and final recipient. Match it to the licence and tax documents.
Checklist
- ✓Importer and owner of goods are identified at every stage.
- ✓Customs and product codes are checked.
- ✓Product registration and labelling requirements are confirmed.
- ✓Contracts, invoices and logistics describe one supply chain.
- ✓VAT and customs consequences are considered.
04 · Dubai and other Emirates
Rules depend on where the activity is actually performed
Dubai Resolution No. 11 of 2025 provides a route for a Free Zone establishment to conduct eligible activities outside its zone within Dubai after obtaining the required licence or permit from the Department of Economy and Tourism. It also requires compliance with applicable federal and local rules and separate financial records for outside-zone activities.
This route should not be assumed to apply to every activity or another Emirate. Operations elsewhere require confirmation from the competent authority and the relevant Free Zone.
- Confirm that the route covers the zone and activity.
- Obtain approvals before the activity begins.
- Maintain separate financial records where required.
- Recheck the model before entering another Emirate.
05 · Two reviews
A licence does not determine the tax outcome automatically
Permission to enter a contract does not make all income automatically eligible for preferential treatment. Corporate Tax analysis separately considers Free Zone Person status, the income, counterparty, activity and compliance with the relevant conditions.
A tax conclusion also does not replace an operating permit. Both licensing and tax reviews are required before launch.
06 · Before the first contract
UAE customer checklist
Checklist
- ✓The licensed activity matches the contract.
- ✓The place of performance is identified.
- ✓Emirate and sector permissions are confirmed.
- ✓For goods, the importer, customs and product approvals are mapped.
- ✓The contract and invoice match the banking profile.
- ✓A tax adviser has reviewed income classification and VAT.
- ✓Required records are maintained separately where applicable.