The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) published is ‘input Tax Apporiionment Guide in VATGIT1 (Guide) (March 2023). The Guide replaces the earlier guide published in December 2019.
The purpose oi this Guide is to provide guidance on the relevant input tax apportionment method, where the standard input taxbased apportionment method does not yield a fair and reasonable result.
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