By Dennis Quintenz, Founder of EmiraBooks · Quincom Ecommerce - FZCO
Reverse charge VAT in the UAE
Under reverse charge, the customer accounts for VAT instead of (or as well as) the supplier in defined cases. Your invoice and books must show that clearly. EmiraBooks can store the note on documents; classification still needs your judgment or advisor.
Steps
- Identify whether the supply is domestic reverse charge or imported services.
- Confirm both parties' registration status and the legal trigger.
- State reverse charge on the tax invoice with the relevant VAT law reference.
- Post output and input (when recoverable) correctly in the VAT201 boxes.
- Keep contracts and invoices for the retention period.
Reverse charge bookkeeping notes
| Topic | Practice tip |
|---|---|
| Invoice wording | Say reverse charge and cite the provision |
| VAT201 | Use the boxes FTA guidance maps for RC |
| Imported services | Often customer accounts for VAT |
| Advisor review | Edge cases are easy to misclassify |
Not a shortcut
Reverse charge is not a way to skip VAT. It moves who reports it. Confirm current Executive Regulation text on tax.gov.ae before you rely on a blog summary.
Sources
Last checked: 2026-10-11
FAQ
- Does EmiraBooks decide reverse charge for me?
- No. You or your advisor choose the tax treatment.
- Glossary?
- See /glossary/reverse-charge.
- Invoice fields still needed?
- Yes, plus the reverse charge statement when it applies.
- Tax advice?
- No.
Related: UAE tax invoice requirements for founders · VAT201 step by step for UAE founders · Recovering VAT input tax in the UAE · All guides · Tax tools · Deadlines
Not tax advice. Confirm figures and deadlines on tax.gov.ae and mof.gov.ae, or with your advisor.
Not tax advice. Check figures and deadlines yourself or with your advisor. Facts on this page last checked: 2026-10-11.