Please use this form to apply to use a special method of input tax apportionment according to Article 55 of the Cabinet Decision No. (52) of 2017 on the Executive Regulation of the Federal DecreeLaw No. (8) of 2017 on Value Added Tax, if the standard method does not give rise to a fair and reasonable result. Input tax that is used in the making of exempt supplies and/or in non-business activities cannot be recovered. An apportionment of input tax is required where the VAT involved is used to make both taxable and exempt supplies (e.g. overheads).
Download the complete – Application Form for Input Tax Apportionment – here