Cabinet Decision Cabinet Decision No. 55 of 2017 Cabinet

CD 55/2017 — Charities that may recover input tax (list as amended to Dec 2024)

Cabinet Decision No. 55 of 2017 on Charities That May Recover Input Tax

In force — amended Issued 28 December 2017 In force from 1 January 2018

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار مجلس الوزراء رقم (55) لسنة 2017 في شأن الجهات الخيرية التي يجوز لها استرداد ضريبة المدخلات
Document type
Cabinet Decision
Number
55
Issued by
Cabinet
Administered by
Federal Tax Authority
Issued
28 December 2017
In force from
1 January 2018
Applies to
Charities named in the list, and their suppliers and advisers when checking whether VAT incurred can be recovered.
Current position
In force with amendments. The FTA publishes the decision as a consolidated list of charities ('and its amendments'); the current version of 25 December 2024 reflects 31 amending Cabinet Decisions from No. 15 of 2018 to No. 133 of 2024.
Topics
VAT · Refunds
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Designates the charities that may recover Input Tax for VAT purposes. The FTA list groups them into Federal Entities and the seven Emirates and gives each an effective date, with end dates for entities that were removed and former names for those renamed. The list has been changed by 31 Cabinet Decisions between April 2018 and December 2024.

What it means in practice Professional insight

Who: charities, endowments and religious bodies, and their VAT advisers. What to check: that the entity appears in the current list, the effective 'From' and any 'To' date against the periods of the Input Tax claimed, and any later amending decision.

Key provisions

  • Schedule The FTA list (version of 25 December 2024) names the charities that may recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017, in sections for Federal Entities and for each Emirate (Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, Fujairah), with the Arabic name, an English name and an effective 'From' date for each entity.
  • Schedule Federal Entities: 13 entities, including the Emirates Red Crescent Authority and the Zakat Fund (both from 01/01/2018), the Arab Youth Center and the UAE Special Olympics Establishment (both from 01/04/2019), and the General Authority of Islamic Affairs & Endowments (from 01/04/2019).
  • Schedule Where an entity has been removed, the list shows an end ('To') date, e.g. Dar Zayed for Family Care (Abu Dhabi) from 01/01/2018 to 01/01/2022 and Emirates Heritage Club from 01/01/2018 to 30/03/2024; renamed entities keep their original date in brackets with their previous name (e.g. Zayed Higher Organization for People of Determination, 04/07/2019 (01/01/2018)).
  • Schedule The list is based on Cabinet Decision No. 55 of 2017 (issued 28 December 2017, effective 1 January 2018) and 31 amending Cabinet Decisions, from Cabinet Decision No. 15 of 2018 (effective 5 April 2018) to Cabinet Decisions No. 131, 132 and 133 of 2024 (effective 16 December 2024).

What changed

  1. 28 December 2017 Issued
  2. 1 January 2018 In force
  3. 5 April 2018 Amended by Cabinet Decision No. 15 of 2018
  4. 14 October 2018 Amended by Cabinet Decision No. 46 of 2018
  5. 1 April 2019 Amended by Cabinet Decision No. 25 of 2019
  6. 4 July 2019 Amended by Cabinet Decision No. 45 of 2019
  7. 2 March 2020 Amended by Cabinet Decision No. 13 of 2020
  8. 27 May 2020 Amended by Cabinet Decision No. 41 of 2020
  9. 4 June 2020 Amended by Cabinet Decision No. 45 of 2020
  10. 22 November 2020 Amended by Cabinet Decision No. 76 of 2020
  11. 4 January 2021 Amended by Cabinet Decision No. 1 of 2021
  12. 10 January 2021 Amended by Cabinet Decision No. 4 of 2021 (effective 9 February 2021)
  13. 11 March 2021 Amended by Cabinet Decision No. 26 of 2021 (effective 10 April 2021)
  14. 28 April 2021 Amended by Cabinet Decision No. 44 of 2021 (effective 28 May 2021)
  15. 28 April 2021 Amended by Cabinet Decision No. 45 of 2021 (effective 28 May 2021)
  16. 11 May 2022 Amended by Cabinet Decision No. 49 of 2022
  17. 11 May 2022 Amended by Cabinet Decision No. 50 of 2022
  18. 10 August 2022 Amended by Cabinet Decision No. 68 of 2022
  19. 10 August 2022 Amended by Cabinet Decision No. 69 of 2022
  20. 7 December 2022 Amended by Cabinet Decision No. 108 of 2022
  21. 31 March 2023 Amended by Cabinet Decision No. 30 of 2023
  22. 25 October 2023 Amended by Cabinet Decision No. 101 of 2023
  23. 26 January 2024 Amended by Cabinet Decision No. 3 of 2024
  24. 22 February 2024 Amended by Cabinet Decision No. 11 of 2024
  25. 22 February 2024 Amended by Cabinet Decision No. 12 of 2024
  26. 8 July 2024 Amended by Cabinet Decision No. 75 of 2024
  27. 8 July 2024 Amended by Cabinet Decision No. 76 of 2024
  28. 22 October 2024 Amended by Cabinet Decision No. 110 of 2024
  29. 22 October 2024 Amended by Cabinet Decision No. 111 of 2024
  30. 22 October 2024 Amended by Cabinet Decision No. 112 of 2024
  31. 16 December 2024 Amended by Cabinet Decision No. 131 of 2024
  32. 16 December 2024 Amended by Cabinet Decision No. 132 of 2024
  33. 16 December 2024 Amended by Cabinet Decision No. 133 of 2024

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 23 August 2017 Federal Decree-Law FDL 8/2017 — VAT Law In force — amended
    1. 26 November 2017 Cabinet Decision CD 52/2017 — VAT Executive Regulation — Executive Regulation of this law In force — amended
      1. 24 July 2018 Cabinet Decision CD 41/2018 — Introducing the VAT refunds for tourists scheme — Made under Art. 68 In force
        1. 29 August 2018 FTA Decision FTA Decision 1/2018 — Retailer requirements for the VAT refunds for tourists scheme — Made under it In force
        2. 28 April 2019 FTA Decision FTA Decision 1/2019 — AED 7,000 cap on cash VAT refunds to tourists (repealed) — Made under it Repealed
        3. 26 May 2022 FTA Decision FTA Decision 4/2022 — One-year time limit for tourists to claim VAT refunds — Made under it In force
        4. 21 July 2022 FTA Decision FTA Decision 6/2022 — AED 35,000 cap on cash VAT refunds to tourists — Made under it In force
      2. 6 November 2018 FTA Decision FTA Decision 2/2018 — VAT refunds for tourists (consolidated 2026) — Made under Art. 68 In force — amended
      3. 17 December 2018 FTA Decision FTA Decision 4/2018 — No tax invoice for supplies through vending machines — Made under Art. 59(7) In force
      4. 26 May 2019 FTA Decision FTA Decision 7/2019 — Combined tax invoice/credit note and mailing addresses — Made under Arts. 59, 60 In force
      5. 22 February 2023 Ministerial Decision MD 26/2023 — When a supply counts as electronic commerce for VAT records — Made under Art. 72(5) In force
      6. 14 July 2026 Directive on Tax Transactions DTT 4/2026 — VAT on fees within life insurance contracts — Made under Art. 42 In force
      7. 1 September 2026 Cabinet Decision CD 149/2026 — VAT Regulation amendments — Amends Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60 In force
      8. 9 September 2026 FTA Decision FTA Decision 17/2026 — Input tax on employee expenses — Made under Art. 53(1)(c) In force
    2. 28 December 2017 Cabinet Decision CD 55/2017 — Charities that may recover input tax (list as amended to Dec 2024) — Made under it In force — amended
    3. 28 December 2017 Cabinet Decision CD 56/2017 — Zero-rated medications and medical equipment — Made under it In force
    4. 28 December 2017 Cabinet Decision CD 59/2017 — Designated Zones for VAT (with the FTA list) — Made under it In force — amended
    5. 22 May 2018 Cabinet Decision CD 26/2018 — VAT refund on exhibition and conference services — Made under it In force
    6. 22 May 2018 Cabinet Decision CD 25/2018 — VAT on gold and diamonds between registrants (repealed) — Made under it Repealed
    7. 2 January 2020 Cabinet Decision CD 1/2020 — VAT refund for Expo 2020 Dubai official participants — Made under it In force
    8. 1 September 2020 Cabinet Decision CD 9/12 O of 2020 — Temporary zero rate on COVID-19 protective equipment — Made under it Spent
    9. 16 August 2022 Cabinet Decision CD 82/2022 — Refund of input tax on building and operating mosques — Made under it In force
      1. 29 October 2022 Ministerial Decision MD 162/2022 — Deadlines for mosque input tax refund requests — Made under it In force
    10. 25 August 2023 Cabinet Decision CD 91/2023 — Reverse charge on mobile phones, computers and tablets — Made under it In force
      1. 25 October 2023 Ministerial Decision MD 262/2023 — Which parts and pieces of electronic devices fall under the reverse charge — Made under it In force
    11. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force
    12. 16 December 2024 Cabinet Decision CD 127/2024 — Reverse charge on gold, precious metals and precious stones — Made under it In force
    13. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    14. 4 November 2025 Cabinet Decision CD 153/2025 — Reverse charge on metal scrap between registrants — Made under it In force
    15. 8 July 2026 Directive on Tax Transactions DTT 1/2026 — VAT on judicial expert services — Made under Art. 13 In force
    16. 8 July 2026 Directive on Tax Transactions DTT 2/2026 — VAT adjustments after leaving a Tax Group — Made under it In force
    17. 14 July 2026 Directive on Tax Transactions DTT 3/2026 — Converting digital-currency consideration to AED — Made under it In force
    18. 20 July 2026 Directive on Tax Transactions DTT 5/2026 — Valuing deemed supplies of services — Made under Art. 37 In force
    19. 22 July 2026 FTA Decision FTA Decision 13/2026 — Verifying suppliers before deducting input tax — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Services · VAT Health Check

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.