This Directive issued by the Federal Tax Authority clarifies the Value Added Tax treatment of judicial expert services in the UAE. It establishes that services provided by natural or legal persons registered in the expert roster of the Ministry of Justice, local judicial authorities, or arbitration centres constitute taxable supplies in the course of business. Any consideration received, even from government entities, is subject to VAT. Judicial experts must comply with all tax obligations, including VAT registration under Article 13 of the VAT Law and Article 7 of the VAT Executive Regulation, if registration thresholds are met.