Self-invoicing for reverse charge changed at the start of 2026 — what does that mean practically?
Do I still need to issue an internal self-invoice for reverse-charge transactions?
Under Federal Decree-Law No. 16 of 2025 (amending the VAT Law), effective 1 January 2026, companies are no longer required to issue a separate internal self-invoice for imports of "concerned goods" or "concerned services" subject to the reverse-charge mechanism. Instead, the supplier's original invoice and import documentation now serve as the accepted proof of the transaction.
This simplifies the document cycle for imports and supplies subject to reverse charge, but it also places greater responsibility on the company to keep the supplier's original documents accurately. At RASEEKH, we updated our clients' document cycles to align with this amendment as soon as it took effect.