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UAE Clarifies Accounting for VAT Output Tax, Issuing Invoices, and Input Tax Recovery on Imported Services

|Approved Changes|United Arab Emirates
United Arab Emirates

The UAE Federal Tax Authority has issued VAT Public Clarification - VATP044, Concerned Services – Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery, which is dated 26 May 2025. VATP044 clarifies the requirement to account for VAT output tax and issue tax invoices in respect of services provided from outside the UAE to taxable persons in the UAE (imported services), as wel…

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