The UAE Federal Tax Authorities (FTA) have published a new Value Added Tax (VAT) guide on Input Tax Apportionment in March 2023, in line with the UAE Federal Decree-Law No. 8 of 2017 on VAT and its amendments, as well as the UAE Cabinet of Ministers’ Decision No. 52 of 2017 on The Executive Regulation of the Federal Decree-Law No. 8 of 2017 on VAT and its amendments.
This guide replaces the previously published ‘Input Tax Apportionment: Special Method’ guide from December 2019, and introduces several changes like:
This article was published on 7 April 2023
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