The UAE Federal Tax Authority has clarified VAT, Tax Invoice and Input Tax recovery requirements for Concerned Goods imported before 1 January 2026, following amendments that ended the self-invoicing requirement for such imports.
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification VATP045 – Concerned Goods – Tax Invoices and Input Tax Recovery on 26 August 2026, setting out the VAT treatment for Concerned Goods imported into the UAE on or before 31 December 2025.
The clarification explains when Taxable Persons must account for Output Tax and issue Tax Invoices for imported Concerned Goods under Article 48(1) of the VAT Law, and the documentation required to recover related Input Tax.
Under the VAT Law amendments effective from 1 January 2026, Taxable Persons are no longer required to issue Tax Invoices to themselves when importing Concerned Goods. As a result, VATP045 applies only to imports made on or before 31 December 2025.
For imports made before 1 January 2026, a Registrant importing Concerned Goods is treated as making Taxable Supplies to itself and must account for Output Tax and issue a Tax Invoice to itself, unless it has obtained an administrative exception from the FTA.
Input Tax may be recovered to the extent the Concerned Goods were acquired to make Taxable Supplies, provided the Recipient is registered for VAT and holds the required supporting documents. These may include the supplier’s invoice and a declaration issued by the relevant Emirate Customs Department.
