Ras Al Khaimah sells what comes out of its mountains — aggregate, cement, ceramics and building materials — by the tonne, on lorries, to sites across the northern emirates. That is a weight-and-freight business, and the margin lives in the delivery cost nobody books against the load.
| Destination | Loads | Revenue | After freight |
|---|---|---|---|
| RAK — local | 184 | 294,400.00 | 241,200.00 |
| Sharjah | 96 | 182,400.00 | 124,800.00 |
| Dubai | 62 | 133,300.00 | 78,600.00 |
Sold by the tonne against a weighbridge ticket, with the actual weight on the invoice rather than a nominal load size.
Transport booked against the load, so margin on a Dubai delivery is calculated after what it cost to get there — which changes the answer considerably.
Deliveries into Sharjah and Dubai classified against the right emirate for box 1 of the VAT 201.
Fuel, maintenance and hire per machine, so an unprofitable loader is visible rather than absorbed.
RAK free-zone companies with their own books, currency and returns in the same account.
Contractors on long terms, with limits enforced when the load is ordered rather than after it is tipped.
Yes — the actual weighed quantity goes on the invoice against the ticket number, rather than a nominal load. For aggregate and bulk materials that is the difference between an invoice a customer pays and one they argue about.
Freight is booked against the load rather than as a general overhead, so margin per destination is after transport. For deliveries into Dubai that number is usually much smaller than people expect.
The place of supply, which for delivered goods is where they are supplied. tBiz takes it from the invoice so box 1 splits correctly without anyone sorting it out at quarter end.
Yes, with its own books and returns. Whether the zone is a designated zone for VAT affects how goods movements are treated, and that sits on the document as a classification.
Start free, book transport against the load, and see what a Dubai delivery really earns.