How to Handle
VAT on Mixed Business
and Personal Use in UAE 2026
The complete 2026 UAE guide to handling VAT on mixed business and personal use — input tax apportionment methods, the 50% passenger car rule, employee benefits, dual-use assets, partial exemption, deemed supplies, and practical compliance strategies for every UAE business.
One of the most common and consequential VAT compliance challenges for UAE businesses is correctly handling assets, expenses, and services that are used for both business and personal purposes — or for both taxable and exempt business activities. UAE VAT law is clear: input tax can only be recovered to the extent that a cost relates to making taxable supplies. Where an expense is used for mixed purposes, input VAT must be apportioned — and failure to apportion correctly creates both over-recovery (FTA audit risk and penalties) and under-recovery (unnecessary VAT costs). This comprehensive 2026 guide covers every aspect of UAE VAT on mixed use — from the specific 50% rule for passenger cars and the deemed supply rules for employee benefits, through the partial exemption methodology for businesses with both taxable and exempt income, dual-use asset apportionment, property with mixed residential and commercial use, mobile phones, internet, and home office costs — and how OneDeskSolution provides specialist UAE VAT advisory to ensure your input tax recovery is accurate and defensible.
📋1. UAE VAT Input Tax Recovery — Core Rules
Under UAE Federal Decree-Law No. 8 of 2017 (VAT Law), a VAT-registered business can recover input tax paid on goods and services only to the extent that those goods and services are used to make taxable supplies. This fundamental principle drives all mixed-use VAT analysis. Where a cost is used entirely for taxable business purposes — 100% recovery. Where used entirely for personal purposes or exempt supplies — 0% recovery. Where used for both — apportionment required.
The UAE VAT framework identifies three distinct mixed-use scenarios that businesses must navigate correctly: (1) Business vs. Personal use — where a business asset or expense is used partly for the business and partly for personal purposes of the owner, director, or employees; (2) Taxable vs. Exempt supplies — where a business makes both VAT-taxable and VAT-exempt supplies, and some costs serve both activities; and (3) Statutory restrictions — where UAE VAT law explicitly restricts input tax recovery regardless of how the cost is actually used (the passenger car rule being the most prominent example).
Understanding which category your mixed-use costs fall into — and applying the correct methodology to each — is the foundation of compliant and optimised UAE VAT recovery. The FTA's audit focus on input tax claims means that an incorrectly apportioned VAT position is one of the most common triggers for UAE VAT assessments and penalties.
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🗂️2. Categories of Mixed-Use Expenditure
Passenger Cars
Company cars for directors and staff — statutory 50% cap on input VAT recovery regardless of actual business use
Mixed-Use Property
Buildings used partly for business, partly for residential or exempt purposes — apportionment required
Mobile & Internet
Company mobile phones, internet, and communication costs with personal use element — apportion by use
Employee Benefits
Meals, accommodation, travel, gym, healthcare provided to employees — deemed supply rules may apply
Financial Services
Banks, insurers, mixed-supply businesses with both taxable and exempt income — partial exemption methodology
Overhead Costs
Shared head office costs serving both taxable and exempt divisions — residual input tax apportionment
| Expenditure Category | Mixed-Use Type | Applicable Rule | Input VAT Recovery |
|---|---|---|---|
| Passenger car purchase / lease | Statutory restriction | UAE VAT Law Art. 53(1)(a) | 50% maximum — hard cap |
| Business + personal mobile phone | Business vs. personal | Fair and reasonable apportionment | % of business use — document |
| Mixed-use property (office + residential) | Business vs. personal / taxable vs. exempt | Floor area or usage apportionment | Business/taxable portion only |
| Employee meals / entertainment | Business vs. personal benefit | Deemed supply rules; entertainment restriction | Restricted — analyse per type |
| Overhead costs — taxable + exempt business | Taxable vs. exempt (partial exemption) | Partial exemption methodology | Taxable supply proportion only |
| Commercial vehicles (not passenger cars) | Business use (typically 100%) | Standard input tax recovery | 100% if exclusively business use |
| Home office costs (owner-managed SME) | Business vs. personal | Fair and reasonable apportionment | Business use % only |
| Fuel costs — mixed business/personal vehicle | Business vs. personal | Actual usage or fair apportionment | Business mileage % only |
🚗3. Passenger Cars — The 50% Rule Explained
The passenger car input VAT restriction is the most widely applicable — and most frequently mishandled — mixed-use VAT rule in the UAE. It applies to virtually every UAE business that provides company cars or leases vehicles for directors and employees.
3.1 What is a "Passenger Car" Under UAE VAT?
UAE VAT regulations define a "motor vehicle" subject to the 50% restriction as any road vehicle designed or adapted primarily for the transport of no more than 8 passengers (in addition to the driver). This captures the most common vehicles provided by UAE businesses to directors and staff.
| Vehicle Type | Passenger Car? | Input VAT Recovery | Key Note |
|---|---|---|---|
| Saloon / sedan (e.g. Toyota Camry, BMW 5-Series) | Yes — Passenger Car | 50% maximum | Applies regardless of how much it is used for business vs. personal — statutory cap is 50% |
| SUV / 4WD used for management (e.g. Land Cruiser) | Yes — Passenger Car | 50% maximum | SUVs carrying ≤8 passengers + driver are passenger cars — 50% cap applies |
| Pick-up truck / ute (commercial variant) | No — Commercial Vehicle | 100% (if exclusively for business) | Single-cab pick-ups used for commercial purposes: not passenger cars; 100% recovery |
| Van / minibus (9+ passenger capacity) | No — Not Passenger Car | 100% (if exclusively for business) | Vehicles carrying 9+ passengers: not passenger cars; full recovery if business use |
| Ambulance / police vehicle | Excluded from restriction | 100% | Emergency and specific-purpose vehicles excluded from passenger car restriction |
| Taxi / ride-sharing vehicle | Excluded — core business use | 100% | Vehicles used exclusively for the purpose of transporting passengers commercially: full recovery |
| Leased passenger car (operating or finance lease) | Yes — Passenger Car | 50% of lease payments' VAT | 50% restriction applies to lease payments VAT — same as purchase; IFRS 16 ROU asset: 50% input on lease payments |
3.2 The 50% Rule — Worked Example
The 50% Cap is ABSOLUTE — No Exception for High Business Use: Unlike some other jurisdictions, the UAE passenger car input VAT restriction of 50% is a statutory maximum — not an apportionment that can be overridden by demonstrating higher actual business use. Even if a company car is used 95% for business and 5% privately, the maximum input VAT recovery is still 50%. There is no mechanism to claim more than 50% based on actual usage records. The only vehicles that escape the 50% cap are commercial vehicles (vans, pick-ups, lorries, minibuses with 9+ seats) and vehicles used exclusively for the transport of passengers as a business activity (taxis, rental fleets for hire).
👔4. Employee Benefits & Deemed Supplies
When a UAE business provides goods or services to employees — accommodation, meals, travel, gym memberships, gifts, personal use of company assets — the UAE VAT law contains a "deemed supply" concept that may trigger output VAT on these provisions, alongside the input tax recovery question.
| Employee Benefit | Input VAT Recovery? | Deemed Supply Output VAT? | Key Analysis |
|---|---|---|---|
| Staff accommodation (housing allowance / employer-provided) | Residential accommodation: input VAT restricted (residential = exempt supply) | If employer provides exempt residential accommodation to employees: no output VAT — supply is exempt | Residential property supply to employees: exempt. Input VAT on related costs: blocked (can't recover input on exempt supply) |
| Company car for employee personal use | 50% — passenger car rule | Personal use of business asset = deemed supply. Output VAT on open market value of personal use if input VAT was claimed | Where input VAT recovered (50%): the 50% personal use portion may trigger a deemed supply. Seek specific advice — complex interaction |
| Staff meals — on-site canteen / operational | 100% if genuinely part of the working environment and not a personal benefit | No deemed supply — operational provision; not a separately identifiable benefit | Free meals at workplace canteen for operational reasons: no deemed supply; input VAT recoverable |
| Staff entertainment / team building / parties | Restricted — entertainment expenses: 50% input VAT recovery for entertainment purpose | No deemed supply if no charge to employees and genuinely business event | Tag as entertainment; apply 50% input restriction; no output VAT if free event for employees |
| Employee gifts (under AED 500 per year per person) | Recoverable — de minimis gift exemption | No deemed supply if total gifts per person per year do not exceed AED 500 | Keep gifts below AED 500/person/year to avoid deemed supply; keep records of gift recipients |
| Employee gifts (over AED 500 per person per year) | Input VAT recoverable | Deemed supply: output VAT on open market value of gift in excess of AED 500 | Output VAT must be declared on gifts above threshold; track per employee |
| Health insurance — mandatory (Dubai / Abu Dhabi) | Complex — insurance is partially exempt; specific analysis required | No deemed supply — mandatory employment obligation | Input VAT on insurance premiums: partial exemption analysis required; insurance itself is exempt |
Deemed Supply — Output VAT on Personal Benefits: Under UAE VAT, when a business uses a business asset for personal purposes (either the owner's own personal use, or providing goods/services to employees without charge above the de minimis threshold), this can constitute a deemed supply — requiring the business to account for output VAT on the open market value of the benefit, as if it had been sold at that value. The classic example: a business uses a business car for personal purposes after recovering input VAT on the purchase — the personal use portion triggers a deemed supply. Where input VAT was fully blocked (e.g. the 50% passenger car restriction), the deemed supply issue is limited to the portion of input VAT actually recovered.
📱5. Mobile Phones, Internet & Home Office Costs
Mobile phones, internet connections, and home office facilities are among the most common mixed-use costs for UAE small businesses, owner-managed companies, and remote-working businesses. The VAT treatment requires a business/personal use split based on a fair and reasonable apportionment.
| Cost Type | Mixed-Use Treatment | Apportionment Basis | Documentation |
|---|---|---|---|
| Company mobile phone — exclusively for work calls | 100% input VAT recoverable | No apportionment needed — document that personal use is prohibited or negligible | Company phone policy; business use declaration; call records if queried |
| Company mobile phone — some personal use | Apportion by fair method | Usage analysis: % of business calls / data vs. personal; or fixed % (e.g. 80% business) | Monthly billing review; call log sample; documented business use policy; consistent application |
| Director's personal mobile — business use portion | Business % only | % of calls / data attributable to business; typically 60–80% for active business users | Business use policy; declaration by director; retain phone bills; consistent % applied each quarter |
| Office internet — exclusively business | 100% input VAT recoverable | No split needed if dedicated business line | Contract in business name; office address connection |
| Home internet — owner working from home | Business % only | Hours of business use ÷ total household internet use; or room-based if separate office | Home office policy; documented basis; consistent application per quarter |
| Home office costs (rent, electricity, rates) | Business space % only | Floor area of dedicated home office ÷ total home floor area | Floor plan; lease agreement; evidence of dedicated office space; calculate quarterly |
The "Fair and Reasonable" Standard: UAE VAT law requires that where a business/personal use split is required (other than the statutory passenger car restriction), the apportionment method used must be "fair and reasonable". There is no single prescribed method — the business selects a method that genuinely reflects the split of use. However, the FTA expects: (1) the same method to be applied consistently across reporting periods; (2) the method to be documented and defensible; and (3) the business to review and update the method if usage patterns change materially. A documented business use policy — approved by directors — is the strongest evidence of a "fair and reasonable" apportionment for phones, internet, and home office costs.
🏠6. Mixed-Use Property — VAT Treatment
Mixed-use property — buildings or spaces used partly for taxable commercial purposes and partly for exempt residential or personal purposes — creates some of the most complex VAT apportionment challenges for UAE businesses. Property developers, landlords, and businesses that own or occupy mixed-use buildings must navigate this carefully.
| Property Scenario | VAT on Supply | Input VAT Recovery on Costs | Apportionment Method |
|---|---|---|---|
| Office building (100% commercial tenant use) | 5% VAT on rent (commercial property = taxable supply) | 100% input VAT on building costs, maintenance, fit-out | No apportionment — fully taxable use |
| Residential building (100% residential use) | 0% VAT — first supply or exempt (subsequent supplies) | 0% input VAT on construction / maintenance costs — supply is exempt or zero-rated | No apportionment — fully exempt/zero-rated |
| Mixed-use development (commercial ground floor + residential upper floors) | 5% on commercial element; 0% or exempt on residential | Apportion input VAT by floor area (commercial ÷ total); claim only commercial portion | Floor area apportionment is the standard method; document measurements |
| Office with director's living quarters on upper floor | 5% on commercial; living quarters: personal use | Business office costs: 100% recoverable. Living quarter costs: blocked. Shared costs (external maintenance, utilities): floor area split. | Floor area or actual usage split; document consistently |
| Showroom with attached staff accommodation | 5% on showroom; accommodation: exempt | Showroom input VAT: 100%. Accommodation: blocked. Shared infrastructure: revenue or floor area apportionment. | Revenue basis (taxable revenue ÷ total) or floor area; document choice |
Capital Goods Adjustment for Large Property: For UAE immovable property (buildings) where the original cost exceeds AED 5 million, the Capital Goods Adjustment Scheme applies — requiring the initial input VAT recovery to be adjusted annually over a 10-year period if the proportion of taxable use changes. A developer who builds a mixed-use tower and sells commercial units (taxable) and residential units (exempt) must track the taxable/exempt split annually for 10 years — and adjust input VAT recovery if the actual split changes from the original estimate. This is one of the most complex areas of UAE VAT for property businesses. See Section 9 for full details.
📊7. Partial Exemption — Businesses with Taxable & Exempt Supplies
Partial exemption arises when a UAE VAT-registered business makes both taxable supplies (standard-rated at 5% or zero-rated at 0%) and exempt supplies (outside the VAT system entirely). Common examples: banks and financial institutions; insurance companies; residential property businesses; and businesses with a mixed trading and investment portfolio.
A partially exempt business cannot recover input VAT on costs that directly relate to its exempt supplies — and must apportion residual input VAT (costs that serve both taxable and exempt activities) between the taxable and exempt portions of its business.
| Input Tax Category | Recovery Rule | Example | UAE VAT Treatment |
|---|---|---|---|
| Directly attributable to taxable supplies | 100% Recoverable | Costs incurred solely for the taxable trading division of a bank | Claim full input VAT — no apportionment needed |
| Directly attributable to exempt supplies | 0% — Blocked | Costs incurred solely for the exempt lending / interest income division | Cannot recover any input VAT — permanently blocked |
| Residual input tax (serves both taxable & exempt) | Apportion — taxable % | Head office overhead, IT, HR, CFO costs serving the entire business | Apply partial exemption ratio: taxable revenue ÷ total revenue; recover that % of residual input VAT |
📊 UAE Exempt Supplies — Key Categories
Zero-Rated ≠ Exempt — A Critical Distinction: Zero-rated supplies (0% VAT) and exempt supplies are completely different for input tax recovery purposes. Zero-rated supplies (exports, international transport, first residential property supply, certain food items) are taxable supplies at 0% — a business making zero-rated supplies can recover 100% of input VAT on associated costs, because the supplies are taxable. Exempt supplies (bank interest, insurance premiums, residential rental) are outside the VAT system — a business making exempt supplies cannot recover input VAT on costs relating to those supplies. This distinction is critically important for UAE banks, insurers, and property businesses.
⚖️8. Apportionment Methods — Which to Use
Where input VAT must be apportioned between taxable and non-taxable purposes, UAE VAT regulations permit businesses to use any method that is fair and reasonable. The most commonly used methods are:
Revenue-Based (Standard Method)
Recoverable % = Taxable Revenue (including zero-rated) ÷ Total Revenue. Most commonly used for partially exempt businesses. Simple to calculate from accounting records. Can be distorted if one revenue stream is disproportionately large but generates little associated overhead. Example: Taxable revenue AED 8M; total revenue AED 10M → 80% of residual input VAT recoverable.
Floor Area Method
Recoverable % = Taxable / Business Floor Area ÷ Total Floor Area. Used for mixed-use property where different floors serve different purposes. Most appropriate where costs are driven by physical space (maintenance, utilities, building insurance). Example: 600 sqm commercial office; 400 sqm residential flat in same building → 60% of shared building costs' input VAT recoverable.
Transaction Count Method
Recoverable % = Number of Taxable Transactions ÷ Total Transactions. Useful for businesses where revenue-based method is distorted by transaction size (e.g. a bank where a single large mortgage distorts the revenue ratio). Must demonstrate this is more "fair and reasonable" than the revenue method.
Usage / Time Method
Recoverable % = Business Use Hours / Days ÷ Total Use Hours / Days. Used for assets with identifiable time-based business and personal use (e.g. a vehicle used 5 days a week for business, 2 days personal = 71% business). Requires detailed records. Commonly applied to mobile phones, computers, and shared transport.
Staff Headcount Method
Recoverable % = Staff working in taxable activities ÷ Total Staff. Occasionally used for HR, canteen, and occupancy-driven overhead costs. Less common than revenue method but can be more accurate where costs are people-driven rather than revenue-driven.
| Scenario | Recommended Method | Calculation Example | Annual Review? |
|---|---|---|---|
| Bank / financial institution — taxable + exempt income | Revenue method (or transaction count if approved) | Taxable fee income AED 3M ÷ Total income AED 15M = 20% residual input VAT recovery | Yes — recalculate each tax year; adjust for prior-year provisional claim |
| Mixed-use office building | Floor area method | Commercial floors 1,200 sqm ÷ Total 2,000 sqm = 60% of building costs' input VAT recoverable | Yes — if tenant mix changes; review annually |
| Director's car (passenger car) | Statutory 50% — no choice | 50% of purchase VAT or lease VAT regardless of actual use split | No — statutory rate; review vehicle classification only |
| Company mobile phone — mixed use | Usage % (calls / data analysis) | Business calls/data: 75% of total → recover 75% of monthly VAT | Yes — review annually or when usage changes significantly |
| Overhead costs — mixed taxable/exempt business | Revenue method | Taxable revenue % × residual input VAT = recoverable amount | Yes — mandatory annual adjustment |
🏗️9. Capital Goods Adjustment Scheme
The Capital Goods Adjustment Scheme (CGAS) applies to high-value assets where the input VAT recovery may change over time as the proportionate use of the asset between taxable and non-taxable purposes changes. In the UAE, CGAS applies to:
- Immovable property (land and buildings) with cost ≥ AED 5 million: 10-year adjustment period. The initial input VAT recovery is based on the taxable use proportion at the time of acquisition. Each year for 10 years, the actual taxable use proportion is compared to the original recovery. If actual taxable use is higher: additional input VAT can be recovered. If lower: input VAT must be repaid.
- Other capital assets with cost ≥ AED 250,000: 5-year adjustment period. Same annual comparison process — actual vs. original taxable use proportion, adjusted over 5 years.
- Annual adjustment calculation: Annual adjustment = (1/10 or 1/5) × (Actual taxable % – Original taxable %) × Total input VAT originally paid. A positive result means additional input VAT claimable; negative means repayment to FTA.
- Disposal of capital goods within adjustment period: If the capital good is sold or disposed of within the adjustment period, a final adjustment is required covering the remaining adjustment years — calculated as if the asset will be used entirely in the taxable / non-taxable manner of the disposal (e.g. sold as a taxable supply = full remaining recovery; sold as exempt = full remaining repayment).
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🏭10. Sector-Specific Mixed-Use VAT Scenarios
| Sector | Key Mixed-Use Issue | Correct Treatment | Common Error |
|---|---|---|---|
| Real Estate Developer | Mixed residential (exempt) + commercial (taxable) development; shared construction costs | Floor area apportionment for shared costs; 100% recovery on commercial-specific; 0% on residential-specific; CGAS for buildings >AED 5M | Claiming 100% on all construction VAT without apportionment; ignoring CGAS annual adjustments |
| Bank / Financial Institution | Fee-based services (taxable) + interest income (exempt); shared IT and overhead | Revenue method for residual input VAT; direct attribution for dedicated taxable/exempt costs; annual pro-rata recalculation | Claiming 100% input VAT as a "fully taxable business"; not recognising interest income as exempt supply |
| Insurance Company | Insurance premiums (exempt) + investment income (various); management fees (taxable) | Separate input VAT between insurance operations (blocked) and management services (recoverable); partial exemption for shared overhead | Claiming input VAT on all insurance operational costs; not applying partial exemption to overhead |
| Trading + Investment Holding | Trading revenue (taxable) + dividend/interest income; shared management costs | Revenue method for overhead; dividends (generally outside scope, not exempt) — analyse carefully; interest income: exempt | Treating all passive income as exempt and blocking input VAT unnecessarily; dividends are generally outside scope not exempt in UAE |
| Hospitality / Hotel | Room revenue (taxable) + staff accommodation (exempt); shared facilities | Apportion shared facility costs; staff accommodation on-site: exempt supply — block related input VAT; food service: taxable | Failing to identify staff accommodation wing costs as partially blocked |
| SME Owner-Manager | Business costs also used for personal benefit (home office, car, phone) | Passenger car: 50%; home office: floor area %; phone: usage %; document all apportionments | Claiming 100% input VAT on all business-named invoices without considering personal use element |
📁11. Documentation & Record-Keeping Requirements
- Write down your apportionment methodology — before claiming: For every category of mixed-use expenditure, document the apportionment method selected, the basis for selecting it, and the calculation that produces the recoverable percentage. This documentation should be prepared at the start of each tax year — not retrospectively when an FTA audit begins. An undocumented apportionment is indefensible even if the percentage claimed is correct.
- Maintain a vehicle register: For every company vehicle — record: make, model, registration, date of purchase, purchase price, VAT paid, input VAT claimed (50% for passenger cars; 100% for commercial). Review classification annually. If a vehicle changes from commercial to mixed use: adjust the next quarterly VAT return.
- Track employee benefit provisions: Maintain a record of all goods or services provided to employees: type of benefit, employee name, open market value, VAT treatment (deemed supply analysis). For gifts: record recipient, value, date — to track the AED 500/person/year threshold.
- Property schedule for mixed-use buildings: For each property: floor plan with area measurements; tenancy schedule showing taxable vs. exempt tenants; annual update when tenant mix changes; CGAS tracking schedule (10 years for buildings >AED 5M).
- Annual review of partial exemption ratio: A business making both taxable and exempt supplies must recalculate its partial exemption ratio at least annually. If the annual ratio differs from the quarterly provisional ratio used during the year, an adjustment must be made in the final quarterly return of the tax year. Document the provisional vs. final ratio calculation.
- Retain all source documents for 5 years: Tax invoices, customs entries, contracts, usage logs, floor plans, lease agreements, vehicle purchase invoices, phone bills — all must be retained for 5 years minimum. In the event of an FTA audit, the auditor will request these documents to verify input tax recovery positions.
⚠️12. Common Errors & FTA Penalties on Mixed-Use VAT
| Common Error | FTA Consequence | Penalty | Prevention |
|---|---|---|---|
| Claiming 100% input VAT on passenger cars | Input VAT overclaim — FTA audit assessment | 50% of overclaimed amount | Apply 50% cap automatically to all passenger car VAT; train accounts team |
| No partial exemption calculation for mixed-supply business | 100% input VAT claimed when only partial entitlement exists — overclaim | 50% of overclaimed input VAT | Identify exempt supplies; implement partial exemption methodology from first VAT return |
| Claiming input VAT on residential accommodation costs | Residential supply is exempt — input VAT blocked | 50% of overclaimed amount | Separate accounting for residential vs. commercial costs in property businesses |
| No deemed supply output VAT on employee gifts above AED 500 | Underdeclared output VAT | 50% of underdeclared VAT | Track gifts per employee per year; declare deemed supply in VAT 201 when threshold exceeded |
| Claiming 100% input VAT on clearly mixed-use phone/internet | Input VAT overclaim — may be challenged in audit | 50% of excess + late interest | Document business use %; apply consistent apportionment; retain phone bills |
| Failure to make CGAS annual adjustments on large property | Incorrect input tax recovery for multiple years | 50% penalty on excess claimed/not repaid | Set up CGAS tracking schedule from year of property acquisition; annual calendar reminder |
| Treating dividends as exempt and blocking input VAT | Unnecessary input VAT restriction — underclaiming | No FTA penalty — but business loses VAT cash it was entitled to recover | Analyse: dividends are generally outside scope (not exempt) — input VAT block may be unnecessary |
🏆13. Our UAE VAT Mixed-Use Advisory Services
Passenger Car VAT Review
Vehicle register setup; 50% rule application; lease vs. buy analysis; fleet VAT compliance; FTA audit support
Partial Exemption Methodology
Taxable vs. exempt supply analysis; apportionment method selection; annual ratio calculation; quarterly provisional claims
Property VAT Apportionment
Mixed-use property analysis; floor area calculations; CGAS tracking schedule; annual adjustment computations
Employee Benefits Analysis
Deemed supply review; gift threshold tracking; accommodation VAT; entertainment restriction; benefit-in-kind analysis
Overhead VAT Apportionment
Mobile, internet, home office % calculations; documented business use policies; consistent quarterly application
FTA Audit Defence
Mixed-use documentation review; input VAT position defence; voluntary disclosure preparation; Registered Tax Agent representation
❓14. Frequently Asked Questions
Expert UAE VAT Advisory — Mixed Use, Partial Exemption & More
From passenger car VAT apportionment and employee benefit deemed supply analysis through partial exemption methodology, capital goods adjustments, and mixed-use property VAT — OneDeskSolution provides specialist UAE VAT advisory to ensure your input tax recovery is accurate, compliant, and fully optimised. Contact us for a free consultation today.
