VAT Public Clarification (Concerned Services)

FTA issues Public Clarification on Concerned Services - Accounting for Output Tax, issuing Tax invoices, and Input Tax recovery.

The Federal Tax Authority (FTA) recently issued Public Clarification under UAE VAT law that discuss the VAT treatment on Concerned Services - Accounting for Output Tax, issuing Tax invoices, and Input Tax recovery. We have summarized below the key UAE VAT positions discussed in the Public Clarification:

Public Clarification (VATP044) clarifies the need to account for Output Tax and issue Tax invoices with respect to Concerned Services and the documents essential for recovering Input Tax regarding these Services.