Tools · VAT · PARTIAL EXEMPTION
Partial exemption calculator (input VAT apportionment)
Make any exempt supplies and your input VAT stops being all-recoverable. Three pots, one ratio, an annual true-up — computed here.
Apportionment method
Recovery ratio
80%
Total recoverable
AED 60,000.00
VAT lost
AED 15,000.00
The standard method: attributed-to-taxable recovers in full, attributed-to-exempt is lost, and the residual recovers at the ratio of recoverable attributed input tax to total attributed input tax (80% here, rounded). Don't skip the annual wash-up — recompute the year as a whole and adjust the difference in the prescribed period.
Disclaimer
Illustrative figures computed in your browser. Nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.