UAE Cabinet Decision No. 153 of 2025 (Reverse Charge Mechanism for VAT on Metal Scrap)
On 19 December 2025, the UAE Ministry of Finance (MoF) announced the issuance of Cabinet Decision No. 153 of 2025, introducing a Reverse Charge Mechanism (RCM) for Value-Added Tax (VAT) on the local trading of metal scrap between VAT-registered persons in the UAE, effective 14 January 2026. Pursuant to the Decision, the obligation to account for, VAT on qualifying supplies of metal scrap shifts from the supplier to the recipient […]
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