What is the place of supply for water or energy distribution?

The place of supply for water or energy distribution is as follows:

• If a taxable person who is a resident in the UAE makes a supply of water or energy to another taxable person who is a resident in another GCC member state, then the place of supply is the location of the recipient.

• If a taxable person makes a supply of water or energy to a non-taxable person, the place of supply is the place of actual consumption.