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UAE VATP017 – Time-frame for recovering Input Tax

Last modified: October 16, 2021
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The Federal Tax Authority published a VAT Public Clarification providing clarity on the interpretation of Article 55 of the VAT Law and discusses the time-period within which the input tax must be recovered. This Public
Clarification also discusses the recourse available to taxable persons in the instance where input tax is not recovered within the prescribed time-period.

Public Clarification

Date Published: January 2020

Status: In force

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