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Input Tax Apportionment Special Method Request
Page last updated:: Thursday, February 17, 2022
  • Type

    Customer Service

  • Service Category

    From Government to Business

  • Service Channels

  • Obligation to Sign-up

    Not applicable.

  • Categories of Customers

    Certain persons registered for VAT with the FTA, especially those operating in the following industries: Banking, Real Estate, Insurance.

  • Sustainable Development Goals

  • Service Card Rating

Input Tax Apportionment Special Method Request
  • Service Description
    Through this service, the FTA approves the use of a special method for input tax apportionment in cases where the standard method does not produce a result that reflects the actual use of the goods or services.
  • Channels and working hours
    Email: Inputtaxmethod@tax.gov.ae
    24 hours a day, 7 days a week.
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    15 Minutes
  • Estimated Time to Complete Application by the FTA
    85 business days from the date the completed application was received, for applications for use of a sectoral method. 85 business days from the date the completed application was received, for applications for use of a sectoral method 45 business days from the date the completed application was received, for applications for use of a non-sectoral method.
  • Required Documents and Forms
  • Procedures and Steps
    1. Download the Application Form for Input Tax Apportionment.
    2. Fill in the form electronically.
    3. Prepare the relevant evidence and supporting documents.
    4. Compose an email to inputtaxmethod@tax.gov.ae and attach the filled application form, as well as the relevant evidence and supporting documents.
    5. Send the email.

  • FAQs

    1. Can a back-dated special input tax apportionment method decision be requested?

    A back-dated special input tax apportionment method decision may not be requested.

    2. How long are approved special input tax apportionment method decisions valid for?

    The approval will typically be granted for 4 years in the case of a non-sectoral method, and for 2 years in the case of a sectoral method

    3. Can a special input tax apportionment method decision be objected to?

    Special input tax apportionment method decisions may be objected to through the standard process, i.e. through submitting a reconsideration request to the FTA.

    4. What happens upon the expiry of the approved special input tax apportionment method decisions?

    In order to continue using the approved special input tax apportionment method decision, a new application for the use of a special method for input tax apportionment must be submitted, containing all necessary documents, as well as the previously approved decision, before the expiry of the previously approved decision. Where a new application was not submitted prior to the expiry of the previously approved decision, the applicant must revert back to using the standard method for the apportionment of input tax.

    5. Can special input tax apportionment method decisions be used by other persons?

    Input tax apportionment method decisions only relate to the applicant and persons mentioned in the decision.

  • Relevant Publications
  • Terms & Conditions
    1. The applicant must be registered for VAT with the FTA.
    2. To be eligible to apply for the use of a special method for input tax apportionment, all of the following conditions must be met:
      • The applicant has been registered for VAT for at least 6 months.
      • The applicant makes both taxable supplies and exempt supplies.
      • The standard method of input tax apportionment does not give a fair and reasonable result to input tax recovery.
    3. If the application is incomplete, or additional information is required, the FTA will request additional documentation. After submitting the additional documentation, it may take the FTA a further 85/45 business days to respond to the updated request.
    4. The application form must be filled electronically. Handwriting is not accepted.

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Page last updated: : Thursday, February 17,2022
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