Ministry of Finance announces Cabinet Resolution on implementing reverse charge mechanism for VAT on scrap-metal trading
Abu Dhabi, December 19 2025 The Ministry of Finance (“MoF") has announced the issuance of Cabinet Decision No. 153 of 2025 regarding the application of the reverse charge mechanism on trading of metal-scrap between registrants in the UAE, effective from 14 January 2026. The measures taken pursuant to the provisions of Federal Decree‑Law No. 8 of 2017 on Value Added Tax and its amendments, and Cabinet Resolution No. (52) of 2017 Regarding the Executive Regulations of the said Decree‑Law. The Ministry stated that the new decision falls within the government's efforts to strengthen the efficiency of the tax system and
Abu Dhabi, December 19 2025
The Ministry of Finance (“MoF") has announced the issuance of Cabinet Decision No. 153 of 2025 regarding the application of the reverse charge mechanism on trading of metal-scrap between registrants in the UAE, effective from 14 January 2026.
The measures taken pursuant to the provisions of Federal Decree‑Law No. 8 of 2017 on Value Added Tax and its amendments, and Cabinet Resolution No. (52) of 2017 Regarding the Executive Regulations of the said Decree‑Law.
The Ministry stated that the new decision falls within the government's efforts to strengthen the efficiency of the tax system and
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