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UAE Clarifies Input VAT Recovery for Higher Education Institutions Making Mixed Supplies

16 September 2020

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Approved Changes

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Untd A Emirates

The UAE Federal Tax Authority has issued a release on a basic tax information bulletin to clarify VAT input tax recovery by higher education institutions making zero-rated and standard-rated supplies. --- FTA issues new Basic Tax Information Bulletin Higher education institutions making zero-rated and standard-rated supplies eligible for VAT input tax recovery Abu Dhabi, UAE – 13 September 2020: The Federal Tax Authority, FTA, has confirmed that higher education institutions making only zero-rated and/or standard-rated supplies may recover input tax in full, except where recovery is specifically blocked. Blocked input tax includes VAT incurred on certain entertainment services, and motor...