8 August 2026 · Reverse Charge
الاحتساب العكسي على الخدمات الرقمية المستوردة
When a UAE business buys digital services from an overseas supplier — foreign SaaS, ad platforms, cloud tools — it self-accounts for the VAT under the reverse charge mechanism: it declares the output VAT and recovers it as input VAT in the same return where eligible, so the net effect is often nil. Under the 2026 VAT changes a formal self-invoice is no longer required for the reverse charge, but you must keep evidence of the imported service.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
صرّح واسترد
You account for both sides.
- Declare output VAT on the import.
- Recover input VAT where eligible.
- Often a nil net effect.
- Applies to foreign SaaS, ads, cloud.
لا فاتورة ذاتية
A welcome simplification.
- Formal self-invoice no longer required.
- Keep evidence of the imported service.
- Report it correctly on the return.
- Align with the reverse-charge guide.
الأسئلة الشائعة
For businesses buying overseas digital tools.
هل أدفع ضريبة القيمة المضافة على البرمجيات كخدمة الأجنبية؟
You self-account under the reverse charge — declaring output VAT and recovering it as input VAT where eligible, often with a nil net effect.
هل الفاتورة الذاتية مطلوبة في 2026؟
No. Under the 2026 changes a formal self-invoice is not required for the reverse charge, but keep evidence of the service.
What imports are caught?
Imported digital services such as foreign software, ad platforms and cloud tools.
Can Exiloz handle the reverse charge?
Yes. We account for the reverse charge on your overseas digital purchases.
Handle the reverse charge
Exiloz self-accounts for VAT on your imported digital services.