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UAE: Ministry of Finance introduces reverse charge mechanism to curb scrap VAT leakages

Source: BigMint Dec 25, 2025 08:30
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Steel Scrap Global
VAT liability shifts to buyers under reverse charge mechanism. Change expected to improve transparency across scrap trade
The UAE Ministry of Finance has issued Cabinet Decision No. 153 of 2025 on 19 December 2025, introducing a reverse charge VAT mechanism on the trading of all metal scrap -- both ferrous and non-ferrous -- between VAT-registered entities, effective 14 January 2026.   The decision is issued under Federal Decree-Law No. 8 of

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