The FTA has clarified the reverse charge mechanism for scrap metal and the differences between a Free Zone and a Designated Zone
The FTA’s second clarification concerns how to check the status of a territory for Corporate Tax, VAT and Excise Tax. Federal Gazette No. 832 sets out changes to the rules on e-invoicing, private security activities and the sports sector.
In Dubai, Official Gazette No. 793 has been published, setting out the procedure for refunding the Municipality Fee and Tourism Dirham for hotel businesses.
The FTA has clarified the application of Cabinet Decision No. 153 of 2025, which applies to supplies of Metal Scrap from January 14, 2026. The Reverse Charge Mechanism applies to supplies between VAT Registrants where the buyer acquires the scrap for resale or Processing. Other types of waste — plastic, paper, glass, textiles and rubber — are not covered by this special regime.
• Before the date of supply, t...