Leading contributors to other manufactured goods and a significant component of a broader supply chain, zero-rated supplies are VAT exempt in UAE. Nevertheless, taxable entities must mention the transactions during their VAT return filing. No matter how accurately you mention the standard-rated transactions but if zero-rated and exempt sales slip your mind while filing the VAT return your all efforts may go down the drain. It is strongly advisable to disclose each and every zero-rated and exempt transaction properly in the VAT return filing to avoid any hassles or refund delays later.