Sample analysis
See exactly what Fawateer catches
One worked example: a foreign cloud-services invoice that flat tools wave through as “0% / out of scope” — and the reverse-charge VAT you actually have to declare. Nothing here is uploaded or processed; it is a fixed, illustrative sample.
The supplier invoice
Foreign supplier · no UAE TRNFrom (supplier)
Cloud Services International S.à r.l.
Country: Luxembourg
VAT ID: LU99999999
Billed to
Meridian Trading FZ-LLC
TRN: 100 3456 7890 1234 (illustrative)
Dubai, UAE
| Description | Amount |
|---|---|
| Compute — virtual servers (monthly) | USD 240.00 |
| Object storage | USD 110.00 |
| Data transfer (egress) | USD 70.00 |
Invoice marked “VAT 0%”
Fawateer’s analysis
AI-reviewed — confirm before filingHeadline catch
This is an imported service under the reverse-charge mechanism.
The supplier is outside the UAE and has no TRN, and no UAE VAT is charged. Under the reverse-charge mechanism the UAE-registered buyer must self-account 5% VAT as OUTPUT (VAT-201 Box 3) and reclaim the same amount as recoverable INPUT (Box 10). The net VAT impact is zero — but it must still be declared.
Treating it as “0% / out of scope” would under-declare reverse-charge output VAT.
Line-level classification
| Line | Tax category | Rate | Notional VAT (AED) | Treatment |
|---|---|---|---|---|
| Compute — virtual servers (monthly) | Reverse charge (AE) | 5% (notional) | AED 44.07 | Self-account · recoverable |
| Object storage | Reverse charge (AE) | 5% (notional) | AED 20.20 | Self-account · recoverable |
| Data transfer (egress) | Reverse charge (AE) | 5% (notional) | AED 12.85 | Self-account · recoverable |
Recoverable VAT vs blocked VAT
Fully recoverable — a normal business cloud service, not blocked under Article 53.
Amounts are converted from USD at the CBUAE rate on the date of supply (illustrative: 1 USD = 3.6725 AED).
VAT-201 box mapping
Box 3 — Output VAT (self-account)
AED 77.12
Box 10 — Input VAT (reclaim)
AED 77.12
Net VAT impact
AED 0.00
Net-zero — but it must still be declared. Leaving it out understates your output VAT.
Fawateer is the AP-VAT correctness layer that catches issues like this across all your supplier invoices — the data-quality layer beneath your Accredited Service Provider. It is not an ASP, and not a filing tool.
Illustrative sample with fictional data — informational only, not tax advice. Confirm every treatment with your accountant before filing.