Federal Tax Authority

Application of the Reverse Charge Mechanism on Metal Scrap trading among UAE VAT Registrants- VATP047

This clarification addresses the application of the reverse charge mechanism on metal scrap trading among VAT registrants in the UAE. It is important for businesses involved in such trading to comply with VAT regulations.

Regulator: Federal Tax Authority
Type: Public Clarification
Status: Informational
Published: 2 Oct 2026
Reference: VATP047
Topic: VAT
Impact: Medium

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Application of the Reverse Charge Mechanism on Metal Scrap trading among UAE VAT Registrants- VATP047

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