A service received from abroad is a “Concerned Service” if:

1. You are a VAT-registered business in the UAE
2. The service is used to make taxable supplies
3. The supplier is outside the UAE and not VAT-registered here

✅ Case 1: Marketing Services for UAE Website

A Spanish designer creates branding material for your VAT-registered e-commerce platform.

• ✅ Concerned Service
• ✅ Reverse charge applies → AED 10,000 service → Output VAT AED 500 → Input VAT recoverable AED 500

❌ Case 2: Legal Advice for Residential Leasing

You consult a UK lawyer on a real estate lease structure (residential).

• ❌ Not Concerned Service → Residential leasing is VAT-exempt
• 🚫 No input VAT recovery allowed

❌ Case 3: Freelance Coach for CEO’s Personal Brand

Business books a leadership coach for the CEO’s public image work.

• ❌ Not a business taxable activity
• 🚫 Input VAT recovery blocked

✅ Case 4: Cross-Border Tech Support for SaaS

You outsource your tech support to a Philippines team for your Dubai-based SaaS clients.

• ✅ Concerned Service if used for taxable supply
• ✅ Self-invoice must be issued if vendor gives no formal invoice

• Don’t assume all cross-border services are VAT-recoverable
• You must prove the service supports taxable business activity
• Residential, holding, or out-of-scope uses = zero recovery
• Documentation and invoice timing are critical

• We audit your vendor services to validate recovery eligibility
• Assist with issuing compliant self-invoices
• File voluntary disclosures for missed periods
• Set up a process to flag non-Concerned Services before filing

“Concerned Services” is a filter the FTA uses to block incorrect input VAT claims. Don’t fall into that trap. Fastlane can help you implement strong documentation workflows, validate each invoice, and protect your VAT position from audit surprises.