VAT Public Clarification - VATP045 Concerned Goods – Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery

Issue

Taxable Persons procuring Goods from outside the UAE, with the place of supply in the UAE, are required to account for VAT on these Concerned Goods, unless such Goods would be exempt had they been supplied in the UAE.

This Public Clarification clarifies the requirement to account for the Output Tax and issue Tax Invoices in respect of Concerned Goods under Article 48(1) of the VAT Law, as well as addresses the documentary requirements for recovering Input Tax in respect of these Goods.

Note that the VAT Law was amended and, with effect from 1 January 2026, Taxable Persons are no longer required to issue Tax Invoices to themselves when importing Concerned Goods.

Consequently, this Public Clarification only applies to Concerned Goods imported on or before 31 December 2025.

Summary

Taxable Persons¹ that import Concerned Goods¹ from outside the UAE, are regarded as making Taxable Supplies¹ to themselves in accordance  with Article 48(1) of the VAT Law unless the Goods¹ would be exempt had they been supplied in the UAE.

A Registrant¹ importing the C...