September 2025
AED: The United Arab Emirates Dirham.
Applicant: A Person applying to use a special Input Tax apportionment method or specified recovery percentage.
Apportionment Rate: The percentage of Residual Input Tax qualifying for Input Tax recovery.
Business: Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, such as industrial, commercial, agricultural, professional, vocational, service or excavation activities or anything related to the use of tangible or intangible properties.
Business Day: Any day of the week, except weekends and official holidays of the Federal Government.
Decree-Law: Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments.
Executive Regulation: Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments.
Exempt Supply: A supply of Goods or Services for Consideration while conducting Business in the UAE, where no Tax is imposed and the Input Tax related thereto is not recovered, except according to the provisions of the Decree-Law.
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