Taxable Persons receiving Services from outside the UAE while the place of supply of such Services is in the UAE, are required to account for VAT on these Concerned Services, unless the Services 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 Services and the documentary requirements for recovering Input Tax in respect of these Services.
Taxable Persons that Import Concerned Services from outside the UAE, which have a place of supply in the UAE, are regarded as making Taxable Supplies to themselves, unless the Services would be exempt had they been supplied in the UAE.
A Registrant receiving the Concerned Service ("Recipient") is required to account for Output Tax in respect of the Concerned Service and to issue a Tax Invoice to itself, unless the Recipient obtained an administrative exception from the FTA allowing them not to issue a Tax Invoice.
A Recipient may recover the related Input Tax to ...