- UAE FTA VAT Public Clarification VATP045 explains VAT treatment for certain imported goods, covering output VAT, invoicing, documentation, and input VAT recovery.
- For goods imported on or before 31 Dec 2025, businesses were generally treated as supplying to themselves and had to account for output VAT; import VAT is generally reported in Box 6, with some corrections/adjustments in Box 7.
- For qualifying pre-2026 imports, self-issued tax invoices were generally required, but VATP045 says this may not be necessary if the business keeps the supplier invoice, customs declaration, and properly reports VAT.
- Input VAT on imported goods can generally be recovered if the goods are used or intended for taxable supplies and documentary conditions are met.
- From 1 Jan 2026, businesses are no longer required to issue tax invoices to themselves for importing these concerned goods.
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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