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A practical guide to company formation in the UAE, covering mainland and free zone options, ownership, licensing, visas, banking, taxation, costs and ongoing compliance.

The UAE has numerous Free Zones, but not every Free Zone receives the same treatment for Value Added Tax. Under the UAE VAT framework, certain specifically identified areas are classified as Designated Zones. These zones may be treated as outside the UAE for VAT purposes for certain supplies of goods, provided the applicable legal conditions are satisfied. This special treatment does not mean that businesses established in a Designated Zone are automatically exempt from VAT.

The Dubai Unified Licence, or DUL, is a unique commercial identification created for businesses operating across Dubai’s mainland and Free Zones. Launched by the Dubai Department of Economy and Tourism, or DET, in collaboration with the Dubai Free Zones Council, the initiative creates a unified digital identity for economic establishments operating throughout the emirate. Despite its name, the Dubai Unified Licence should not be confused with the company’s trade licence. A m