Judicial expert services subject to VAT under new FTA directive
Where a natural or a legal person who is registered in the Roster of experts with the Ministry of Justice or a local judicial authority or arbitration centers ("Judicial Expert"), is appointed by the competent court to provide Expert Services, such Services shall be regarded as being supplied in the course of a Business in…
The analysis — automated & source-checked
- Applies to
- Tax · UAE
- What to do
- Judicial experts registered with the Ministry of Justice or a local judicial authority must assess whether they meet VAT registration thresholds and register with the FTA if they do.
The Federal Tax Authority has issued Directive on Tax Transactions No. 1 of 2026, clarifying that judicial experts appointed by courts to provide expert services are making taxable supplies for VAT purposes. Any consideration received for such services counts as payment for a supply. Judicial experts must comply with all tax obligations, including VAT registration if registration requirements are met. The directive confirms that receiving payment from a government entity does not change the tax treatment.
Source
Source: FTA Legislation — official 10 Jul 2026 Read the original ↗ More from FTA Legislation →
Quick answers
What do I need to do?
Judicial experts registered with the Ministry of Justice or a local judicial authority must assess whether they meet VAT registration thresholds and register with the FTA if they do.
Who issued this?
FTA Legislation (UAE).
When was it announced?
10 Jul 2026.
Where can I read the original?
Read the original at FTA Legislation: https://tax.gov.ae//Datafolder/Files/Legislation/2026/2026-01%20-%20VAT%20-%20Judicial%20Expert%20Services%20-%2007%202026.pdf
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