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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 59
Country: 🇦🇪 UAE
Location: Part 7 - Calculation of the Due Tax › Chapter 2 - Apportionment and Adjustment of the Input Tax
Order: 59

Article 59 - Conditions and Mechanism of Input Tax Adjustment

Part 7: Calculation of the Due Tax

Part 7: Calculation of the Due Tax

Chapter 2 - Apportionment and Adjustment of the Input Tax

Article 59 - Conditions and Mechanism of Input Tax Adjustment

The Executive Regulations of this Decree-Law shall determine the conditions and mechanism for adjusting the input tax in the following cases:

  1. If the taxable person attributes the Input Tax, either fully or partially, to make Taxable Supplies, but changed the use, or the intended use, of those Goods or services prior to making the Taxable Supplies.

  2. If the taxable person attributes the Input Tax, either fully or partially, to make Exempt Supplies, or for activities that do not fall within the conduct of Business, but changed the use or the intended use of the those goods or services related to the Input Tax prior to making Exempt Supplies.