Is supplying staff to a construction site treated as a real estate service for VAT?
No. The FTA real estate guide lists secondment of staff to a building site among services not directly related to real estate. Construction, demolition, maintenance and conversion work are related to real estate and taxed where the property is. Staff secondment follows the normal place of supply rules instead.
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Why the line matters
For UAE suppliers seconding staff to UAE sites the practical result is usually still 5%. It matters for cross-border arrangements, such as a UAE company seconding staff to a site abroad, or a foreign company seconding to the UAE.
Other services not related to real estate
General property-market advice, plans not for a specific site, investment portfolio management, storage without a specific exclusive area, billboard advertising and general legal advice on real estate contracts.
How SupaJack Construct helps
Labour supply and construction contracts can be set up separately, so each invoice applies the VAT treatment that fits its supply.
Related tools and guides
See the VAT guide for contractors, the VAT calculator, the payment certificate calculator, the retention calculator, finance and VAT in SupaJack Construct, the answer on whether a payment certificate triggers VAT and the meaning of e-invoicing.
Worked example
A UAE labour supplier seconds 30 workers to a contractor's site in Dubai. The secondment is not a real estate service, but both companies are in the UAE, so the normal rules give 5% VAT on the invoice.
Questions people ask
Is construction work related to real estate?
Yes.
Is staff secondment?
No, according to the guide.
What applies instead?
The normal place of supply rules.