From 1 October 2026, FTA Decision No. 17 of 2026 sets six cases, each with conditions, in which input VAT on benefits given free to employees under a contract or documented policy can be recovered. The rule, the other exceptions, the cases and what to review.
The AED 375,000 and AED 187,500 thresholds, the 12-month and 30-day tests, what counts towards them, deadlines, effective dates, non-residents and voluntary registration, from the VAT Law and its Executive Regulation.
From 1 October 2026, UAE businesses must verify their suppliers and each supply before deducting input VAT. The checks, the AED 375,000 and AED 10,000 thresholds, and a practical checklist.