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

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.