Charities that can recover Input VAT

The following list of charities can recover input VAT paid at the time of supply or import of goods and services.

• Federal Charities
• Charities in Abu Dhabi
• Charities in Dubai
• Charities in Sharjah
• Charities in Ajman
• Charities in Umm Al Quwain
• Charities in Ras Al Khaimah
• Charities in Fujairah

As an exception, input VAT cannot be recovered in the following cases:

• Tax excluded from recovery according to the Executive law on Value Added Tax.
• Tax paid for goods and services used for making exempt supplies.