Policy & Legal Updates
UAE Clarifies Reverse Charge VAT Rules for Imported Services under VATP044
Tax advisory firm Exiloz published an analysis detailing the operational impacts of FTA Public Clarification VATP044 on cross-border transactions. The guidance defines how the reverse charge mechanism applies to imported services from foreign vendors via a three-part test. Businesses must record output tax in Box 3 and recoverable input tax in Box 10 of their VAT returns.
