This Public Clarification outlines the Federal Tax Authority's position on accepting SWIFT messages as documentary evidence for VAT recovery by UAE financial institutions. It addresses international bank charges from non-resident banks, treated as imported 'concerned services' under the reverse charge mechanism of Article 48 of the VAT Decree-Law. Citing impracticality, the FTA permits using qualifying SWIFT messages instead of self-issued tax invoices, as allowed under Article 59(7) of the Executive Regulation. This facilitates input tax recovery, provided the message contains specific details and aligns with general recovery rules in Articles 54 and 55.