The tax authority of the United Arab Emirates (UAE) in March 2023 published an updated value added tax (VAT) guide on input tax apportionment in accordance with the UAE Federal Decree-Law No. 8 of 2017 on VAT and its amendments and the regulations thereunder.
The guide is not legally binding but is intended to provide assistance in understanding and applying the VAT legislation with regards to input tax apportionment and special methods for input tax apportionment.
Source: KPMG
