This Public Clarification, VATP041, which replaces VATP036, outlines the Federal Tax Authority's position on SWIFT messages for UAE Financial Institutions. It addresses the VAT treatment for international interbank services received from outside the UAE. The clarification provides a practical concession, stating that Financial Institutions are not required to issue a Tax Invoice to themselves for these services, provided the SWIFT message contains specific information. It confirms that a 'Qualifying SWIFT Message' serves as sufficient documentary evidence for input tax recovery, as per Article 55 of the Decree-Law, limited to costs incurred for making Taxable Supplies.