UAE VAT Import Reverse Charge Calculator
What this calculator does
Under Article 48 of the VAT Law, a VAT-registered business importing goods or services from outside the UAE self-accounts for VAT under the reverse charge mechanism, instead of the foreign supplier charging it. You declare 5% of the import value as output tax, and in the same VAT return reclaim it as input tax to the extent you're entitled to recover it — so the net cash impact is usually zero, though both sides must still be reported, or FTA penalties apply even when no tax is actually owed. A business that isn't VAT-registered can't self-account this way — import VAT is instead payable upfront at the point of clearance, with no offsetting input tax claim. This tool estimates your position either way.
Disclaimer
This calculator provides an indicative estimate for guidance purposes only. It does not cover specific reverse-charge categories with their own rules (e.g. precious metals, scrap metal, hydrocarbons), or the documentation requirements for imported goods versus imported services. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the figures produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any VAT return adjustments.
Enter your details
Your Reverse Charge Position
Enter your details to see your reverse charge position.
Last Updated: 15 August 2026