UAE Clarifies Accounting for VAT Output Tax, Issuing Invoices, and Input Tax Recovery on Imported Goods

The UAE Federal Tax Authority has issued VAT Public Clarification - VATP045 - Concerned Goods - Tax Invoices and Input Tax Recovery, which is dated 26 August 2026. VATP045 clarifies the requirements to account for VAT output tax and issue self-tax invoices for goods procured from outside the UAE (imported goods) on or before 31 December 2025, as well as the conditions for recovering input tax. Importantly, the clarification confirms that under amended VAT legislation effective 1 January 2026…