1 July 2026 · Clarification
Public Clarification VATP044, Explained
FTA Public Clarifications like VATP044 set out how the tax authority expects specific rules — here, reverse charge on imported services — to be applied. The practical takeaway is to align your treatment and documentation with the clarification: identify in-scope imported services, self-account correctly, and keep the supporting records the FTA expects.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Why clarifications matter
They show how the FTA interprets the rules in practice.
- Public Clarifications guide how to apply specific VAT rules.
- VATP044 concerns reverse charge on imported services.
- Aligning to it reduces audit risk.
- Always read alongside the law and Executive Regulation.
Turn guidance into process
Guidance only helps if it changes what you do.
- Identify imported services in scope.
- Self-account for VAT correctly on both sides.
- Keep supplier invoices and import documentation.
- Review historic periods for consistency.
Frequently Asked Questions
For businesses aligning to FTA clarifications.
What is VATP044?
An FTA Public Clarification addressing the application of reverse charge on imported services. It guides how to treat and document such transactions.
Is a Public Clarification law?
It is authoritative FTA guidance on applying the law; it should be read together with the VAT law and Executive Regulation.
What should I do about it?
Align your reverse charge treatment and documentation to the clarification and review past periods for consistency.
Can Exiloz check our compliance with it?
Yes. We review your imported-services treatment against the clarification and fix gaps.
Align to VATP044 with confidence
Exiloz reviews your imported-services VAT against the clarification and closes any gaps.