Aureus Worldwide

Tax & VAT

What is Reverse Charge on Services?

A VAT rule under which a UAE business receiving certain services from a supplier outside the UAE accounts for the VAT itself instead of the foreign supplier charging it. The recipient reports output VAT and, where the cost relates to taxable activities, recovers it as input VAT in the same return. This commonly applies to imported services. Confirm the scope with the FTA.

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