VAT Treatment of Foreign Expenses without Invocie

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United Arab Emirates
Hello,
My client operates a company based in the UAE and maintains several bank accounts, including one in the USA. The US bank levies various fees, such as transfer fees and monthly fees, which are available only on the bank statements without issuing any invoices or payment receipts.

Could you please advise on the correct VAT treatment for these expenses? Specifically, should these transactions be excluded from VAT filings, or should they be reported under the Reverse Charge Mechanism (RCM) despite the absence of invoices?

Thank you for your assistance.
 

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