UAE VAT Imports: Accurate Reporting in Boxes 3, 6, 7, and 10 Explained

• Imports under UAE VAT require reporting in Boxes 3, 6, 7, and 10, each serving a specific purpose for goods and services.
• Box 6 automatically captures import VAT on goods for VAT-registered importers using their TRN at customs; it acts as a temporary holding box.
• Box 7 is used for adjustments and ownership confirmation, especially if Box 6 data is incomplete or incorrect, or for goods not subject to the standard 5% VAT rate.
• Proper documentation (supplier invoice and customs statement) must be kept for all imports.
• The process ensures both output VAT (payable) and recoverable input VAT are reported within the same tax period but in different boxes.

Source: thetotalcfo.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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