Explaining Cabinet Decision No. 153 of 2025: Reverse Charge Mechanism for Metal Scrap Trading in the UAE

Introduction The UAE Ministry of Finance has issued Cabinet Decision No. 153 of 2025, introducing a significant change to the VAT treatment of metal scrap transactions within the UAE. The Decision mandates the application of the Reverse Charge Mechanism (RCM) on certain local supplies of metal scrap between VAT-registered businesses. This regulatory update is aimed […]