FTA publishes new Public Clarification (VATP012) on the importation of goods by agents on behalf of VAT-registered persons

VATP012 addresses situations where a VAT-registered agent imports goods on behalf of the VAT-registered owner of the goods. As the importing agent would have provided their own TRN at the time of importation, the VAT amount would be automatically populated in Box 6 (goods imported into the UAE) of the agent’s VAT return.

Source: Deloitte

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