UAE FTA Clarifies VAT Obligations on Imported Services in Public Clarification VATP044

• UAE FTA issued VAT Public Clarification VATP044 on 26 May 2025
• Clarification addresses VAT treatment of imported services
• Taxable persons must account for output tax on imported services
• Services are considered taxable supplies unless exempt if supplied within UAE
• VAT-registered recipients must issue a tax invoice to themselves unless exempted by FTA
• Recipients can recover input tax if services are for making taxable supplies
• Necessary documentation, like supplier’s invoice, must be retained

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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