Article 55 – Apportionment of Input Tax UAE VAT Law Simplified Cabinet Decision No 100 of 2024 U

Описание: Welcome to UAE Tax Academy, your trusted source for simplified explanations of UAE Tax Laws.
In this video, Jay explains Article 55 – Apportionment of Input Tax from Cabinet Decision No. 100 of 2024, under the UAE VAT Law.

You’ll learn how businesses should calculate and adjust recoverable input tax when making both taxable and exempt supplies, and how to handle FTA-approved alternative apportionment methods.

📘 Topics Covered:
00:00 – Introduction
01:00 – Understanding Input Tax and Apportionment
02:00 – Determining the Tax Year
03:00 – Fully, Partly & Non-Recoverable Input Tax
04:00 – Step-by-Step Calculation Example
06:00 – Annual Adjustments & AED 250,000 Rule
07:00 – Alternative Mechanisms & FTA Approval
09:00 – Practical Tips & Compliance Notes

🎓 Learning Outcomes:

Understand when and how to apportion Input Tax under UAE VAT Law.

Learn the standard calculation and the annual adjustment mechanism.

Know when to apply to the Federal Tax Authority (FTA) for alternative methods.

Master compliance practices to avoid common errors.

📄 Legal Reference:
Article 55 – Apportionment of Input Tax, Cabinet Decision No. 100 of 2024, issued under UAE VAT Law (Federal Decree-Law No. 8 of 2017).

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