- The UAE FTA issued two VAT directives on 8 July 2026, effective from 1 August 2026.
- Judicial expert services provided under appointment by courts, judicial authorities, or arbitration centres are treated as business supplies in the UAE and are subject to VAT if registration thresholds are met.
- Fees for judicial expert services are taxable consideration, and payment by a government entity does not change the VAT treatment.
- Former members of a UAE VAT Tax Group that remain VAT-registered must report later adjustments in their own VAT returns, including reduced taxable supplies and reduced input VAT on expenses.
- Affected businesses should review VAT registration, invoicing, reporting, and record-keeping to ensure compliance.
Source: irglobal.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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