This Public Clarification explains how Taxable Persons must treat Concerned Goods procured from outside the UAE where the place of supply is in the UAE. Such imports are treated as Taxable Supplies made to oneself under Article 48(1) of the VAT Law, so the Registrant must account for Output Tax and, for imports made before 1 January 2026, issue a Tax Invoice to itself unless an administrative exception applies. It sets out the records the FTA accepts in place of a self-issued invoice, the Tax Credit Note obligation, and the documents and payment conditions required to recover the related Input Tax. Following the VAT Law amendment effective 1 January 2026, it applies only to Concerned Goods imported on or before 31 December 2025.