UAE VAT Return Gets a New Best Friend: How E-Invoicing is Changing Tax Compliance
Cabinet Decision No. 149 of 2026
Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 on VAT(Amendments to the UAE VAT)
The UAE Cabinet issued Cabinet Decision No. 149 of 2026 on 1 September 2026. For each change, we set out (1) the old provision, (2) the new provision, (3) its relevance and impact and (4) a practical example.
1. Article 4(6): Bundled supplies and the new economic substance test
Article 4 deals with a supply that has more than one component. The supplier has to decide whether it is a single composite supply. Composite supply comes into picture when there are multiple supplies with different VAT treatment.
Old Provision | New Provision |
– | Clause (6) is added: A Taxable Person may not consider a supply consisting of more than one component as multiple supplies if the nature of the supply and its economic substance demonstrate that these components are interconnected and cannot be separated. In such case, the supply shall be deemed a single composite supply, and shall be subject to the tax treatment in accordance with its principal component. |
Until now, if the supplier showed a separate price for each part on the invoice, the parts were generally treated as separate supplies. New Clause 6 brings in a test based on substance. If the nature of the supply and its economic reality show that the parts are interconnected and cannot be separated, the business cannot treat them as separate supplies. The whole supply then takes the VAT treatment of its principal component.
Example 1: parts that cannot be separated. ABC Medical Equipment LLC sells a diagnostic scanner to a hospital. Assume the scanner is a zero-rated medical product. Under the manufacturer’s warranty, only ABC can install and calibrate the scanner, and the scanner cannot be used until this is done. The invoice shows:
Particulars | AED |
Diagnostic scanner | 2,400,000 |
Installation and calibration | 150,000 |
Total | 2,550,000 |
Under the old rules, ABC might have treated the installation as a separate standard-rated service and charged VAT of AED 7,500, simply because it was priced separately. Under Clause 6 there is a reasonable case that the scanner and its installation are interconnected and cannot be separated: the hospital cannot use one without the other and cannot get the installation from anyone else. If that is right, the full AED 2,550,000 follows the principal component and is zero-rated.
Example 2: parts that can be separated. A developer sells a new villa (a first supply of a residential building within three years of completion, so zero-rated) and offers an optional furniture package for AED 120,000. Buyers can take the villa without the package. The furniture can clearly be separated from the villa, so Clause 6 does not apply. The furniture remains a separate standard-rated supply, with VAT of AED 6,000.
Old Provision | New Provision |
– | Clause (6) is added: A Taxable Person may not consider a supply consisting of more than one component as multiple supplies if the nature of the supply and its economic substance demonstrate that these components are interconnected and cannot be separated. In such case, the supply shall be deemed a single composite supply, and shall be subject to the tax treatment in accordance with its principal component. |
2. Article 29 (5) : Profit margin scheme - purchase price revised
The profit margin scheme lets a business that sells second-hand goods or antique items pay VAT only on its margin (margin = selling price less purchase price) instead of on the full selling price. The margin is treated as VAT inclusive, so the VAT = Margin × 5/105.
Old Provision | New Provision |
The “purchase price” stated in Clause 4 of this Article includes, in addition to the price of the Good, any costs and fees incurred to purchase the Good. | The “purchase price” stated in Clause 4 of this Article includes, in addition to the purchase price of the Good, any costs or fees incurred to purchase the Good, provided that the Input Tax on such costs or fees, where incurred, is not recoverable pursuant to the provisions of Article 54 of the Decree-Law. |
Before the amendment, a dealer could add any cost of buying the goods to the purchase price, for example a broker’s commission. The law said nothing about the VAT on that additional cost.
This gave the dealer a double benefit on the same cost: 1. The dealer claimed back the VAT paid on the commission. 2. The dealer also added the commission to the purchase price.
A higher purchase price means a smaller margin. A smaller margin means less VAT to pay to FTA.
The new rule stops this. A cost can now be added to the purchase price only if the dealer cannot claim back the VAT on it.
Practical Example:
XYZ Used Cars LLC buys a car from an individual for AED 60,000. It also pays for a pre-purchase inspection and the ownership transfer fee. It later sells the car for AED 70,000 under the margin scheme.
| Old Rule | New Rule |
Price paid to Individual | 60,000 | 60,000 |
Commission and inspection incurred (VAT 130 recovered) | 2,600 | – |
Purchase price | 62,600 | 60,000 |
Selling price | 70,000 | 70,000 |
Margin | 7,400 | 10,000 |
VAT Payable (Margin * 5/105) | 352.38 | 476.19 |
XYZ LLC now pays more VAT by 123.81 (476.19 – 352.38). That is exactly the VAT amount which was already recovered on AED 2600 for commission and inspection. (2600*5/105 = 123.81)
3. Article 41(4): Zero-rated healthcare goods become medical products
Article 41 covers zero-rating in the healthcare sector. Clause 4 lists the goods (and imports) that can be zero-rated.
Old Provision | New Provision |
4. A supply of Goods or an Import of Concerned Goods is zero-rated if it is a supply or an Import of: a. Any pharmaceutical products as specified in a decision issued by the Cabinet. b. Any medical equipment as specified in a decision issued by the Cabinet. c. Any other Goods not covered by paragraphs (a) and (b) of this Clause which are supplied in the course of supplying a Person with zero-rated Healthcare Services that are necessary for the supply of such Healthcare Services. | 4. A supply of Goods or an Import of Concerned Goods is zero-rated if it is a supply or an Import of: a. Any medical product as specified in a decision issued by the Cabinet. b. Any other Goods not covered by paragraph (a) of this Clause which are supplied in the course of supplying a Person with zero-rated Healthcare Services that are necessary for the supply of such Healthcare Services. |
Relevance of the changes in provision: The two separate categories, “pharmaceutical products” and “medical equipment”, are replaced by a single category “, medical product”. Reason for the change is that the Ministry of Finance has said it brings the VAT rules in line with the UAE’s updated healthcare legislation, which uses “medical products” as a broad term.
4. Article 52(2): “Outside the State” now means less than 30 days
Financial services such as interest-bearing loans are generally exempt and VAT on costs linked to exempt supplies is normally not recoverable.
Article 52(1) makes an exception: where exempt financial services are supplied to a recipient who is outside the State (and the place of supply is treated as outside the State), the related input tax can be recovered. Clause 2 explains when a person who is physically in the UAE can still be treated as “outside the State”.
Old Clause | Revised Clause |
For the purpose of Clause 1 of this Article a Person is “outside the State” even if they are present in the State, provided it is only a short-term presence in the State of less than a month, and that his presence is not effectively connected with the supply. | For the purposes of Clause 1 of this Article, a Person shall be considered “outside the State” if only present in the State for a period of less than 30 (thirty) days, and such presence is not effectively connected with the supply. |
“Less than a month” was unclear because months run from 28 to 31 days. The new limit is less than 30 days.
5. Article 53(1)(c) and FTA Decision No. 17 of 2026: Input tax on employee expenses
Article 53 lists input tax that cannot be recovered. Paragraph (c) of Clause 1 covers goods or services bought for employees, given free of charge to them and for their personal benefit, including entertainment expenses.
That input tax is blocked unless one of four exceptions applies. Decision 149 rewrites the first two exceptions. The third (health insurance) and the fourth (deemed supplies) are unchanged.
Old Provision | New Provision |
c. Where Goods or Services were purchased to be used by employees for no charge to them and for their personal benefit including the provision of entertainment services, except in the following cases: 1) Where it is a legal obligation to provide those Services or Goods to those employees under any applicable labour law in the State or Designated Zone. 2) Where it is a contractual obligation or documented policy to provide those services or goods to those employees in order that they may perform their role and it can be proven to be normal business practice in the course of employing those people.
| c. Where Goods or Services were purchased to be used by employees for no charge to them and for their personal benefit including the provision of entertainment services, except in the following cases: 1) Where the provision of those Goods or Services to the employees is mandatory under the applicable labour legislation in the State or any free zone, including financial and non-financial free zones, provided that this does not include the accommodation provided by the employer to its employees, unless the provision of such accommodation is mandatory pursuant to the decisions or directives issued by the Ministry of Human Resources and Emiratisation. 2) Where it is a contractual obligation or documented policy to provide those Goods or Services to the employees, in accordance with the cases and conditions specified by the Authority. |
Relevance and impact of the same is as follows:
Exception 1 (benefits required by labour law) has changed in three ways:
- Wider geography. The old text referred to labour law in the State or a “Designated Zone”, which is a narrow VAT term for zones listed by Cabinet Decision.
The new text covers the State and any free zone and includes financial free zones such as Dubai International Financial Centre – DIFC and Abu Dhabi Global Market – ADGM, which have their own employment laws.
- “Mandatory” is the test. The benefit must be mandatory under the applicable labour legislation, not merely allowed or in-practice.
- Accommodation is carved out. Staff accommodation no longer qualifies under this exception just because a labour law requires it. It qualifies only if it is mandatory under decisions or directives issued by MOHRE.
Exception 2 (contract or documented policy) is the bigger change. Before, a business could recover VAT if it had a contract or written policy, the benefit helped the employee do the job, and it could show that the benefit was normal business practice. Many businesses relied on exactly this to recover VAT on housing, meals and other staff costs. That argument no longer works on its own.
A contract or policy now helps only if the expense falls into one of the cases listed by the FTA and meets every condition for that case. Those cases are set out in FTA Decision No. 17 of 2026, explained below.
FTA Decision number 17 of 2026 for cases and conditions for recovering input tax on employee expenses:
FTA Decision No. 17 of 2026 was issued on 9 September 2026 and applies from 1 October 2026. Article 1 of the decision says it applies when a taxable person buys goods or services for employees, free of charge to employees, under a contractual obligation or documented policy.
Article 2 allows recovery in only six cases. In each case, every listed condition must be met. The table below summarises them.
Cases | Conditions that must be satisfied |
1. Employee Transportation expenses | (a) The transport is only between the employee’s home and the workplace or a client’s premises or for other purposes directly related to the job. (b) It is not used for the employee’s personal benefit. (c) The employee cannot choose a cash allowance or other compensation instead. |
2. Food and Beverages to employees | (a) The employee lives in a remote, distant or isolated area. (b) There are no suitable facilities to prepare food at the employee’s residence or workplace and no nearby restaurants from where food can easily be obtained. (c) The provision of food is directly linked to the working period or the period of residence, that the job requires. (d) The employee cannot choose a cash allowance instead. |
3. Accommodation / place of residence for employees | (a) The employee cannot choose a cash allowance or other compensation instead. (b) The accommodation is linked to the operational needs of the work and is not part of the employee’s benefits or normal pay package. (c) The nature of the work requires the employee to live near the workplace, work site or client location. (d) It is for the employee only, with no family members or other personal use, unless the employee is required to live permanently near the workplace so that it is his or her usual home. (e) It matches the job requirements and basic living needs, without significant recreational or personal extras. |
4. Accommodation for new employees | (a) The accommodation is temporary and lasts no longer than 30 days. (b) It matches the job requirements and basic living needs. |
5. Mobile phones, airtime, data packages from place of residence to employees | (a) They are necessary for the employee to do the job, including outside working hours or away from the workplace (for example, remote working). (b) Use is limited to work; any personal use is incidental and insignificant. (c) The employer has a documented internal policy that sets out permitted use and the consequences of misuse. (d) The employer has reasonable monitoring in place and keeps records and justifications for any unauthorised use. |
6. Parking spaces allowed to employees | (a) The fees are incurred solely for business purposes, directly related to the employee’s duties or to business visits and assignments. (b) The employer has a documented internal policy on when parking is reimbursed and how it is approved. (c) Proof of payment is kept, such as receipts showing the date, time, amount and VAT paid. |
Important points to note:
- The cash allowance – Not allowed: For transport, food and accommodation, recovery of input tax is lost if the employee can choose cash compensation instead. Many employment contracts offer this choice. Where the choice exists, the VAT is not recoverable even for employees who take the benefit in kind.
- Accommodation is narrowed: It can still be recovered under Case 3, but only where housing is an operational need (for example, staff who must live at or near a remote site or a client location), is not part of the pay package, is for the employee alone, and is of a basic standard. Executive housing offered as a perk will not qualify.
- Where VAT actually arises on housing: Most ordinary residential leases are exempt, so there is no VAT to recover in the first place. The issue mainly concerns standard-rated accommodation such as hotel rooms, hotel apartments and serviced apartments and related standard-rated charges.
- Paperwork/Policy required: Cases 5 and 6 need a written policy, an approval process, monitoring and receipts. Without them, recovery fails even where the cost is genuinely for work.
- Anything outside the six cases: Benefits such as gym or club memberships, or everyday staff meals at a city office, cannot be recovered through the documented-policy route. They are recoverable only if they fall within Exception 1 (mandatory under labour law), Exception 3 (health insurance) or Exception 4 (deemed supply).
- Genuine business costs are not affected. Article 53(1)(c) only applies to goods and services for the employee’s personal benefit. Costs that are really for the business, such as a hotel stay on a business trip or safety equipment, are generally outside this rule altogether.
6. Article 54 (3) : No input tax on large cash payments
Article 54 of the Executive Regulation deals with when input tax can be recovered in relation to payment of the supplier. Decision 149 adds a new Clause 3.
Clause (3) is added: Input Tax may not be recovered on any supply which has a value exceeding the amount specified in a decision issued by the Minister where the consideration is paid or intended to be paid in cash, in accordance with the controls specified in that decision.
Input tax will not be recoverable on a supply worth more than a set amount if the supplier is paid in cash.
“Or intended to be paid” matters: The test looks at how the business plans to pay, not only at how it has already paid. A business that plans to settle a large invoice in cash should not expect to recover the VAT on it.
The policy aim is clear. Large cash payments are hard to trace and are often linked to fake invoices and fraud. The clause sits alongside the FTA’s wider push, also from 1 October 2026 under FTA Decision No. 13 of 2026, for businesses to check their suppliers before claiming input tax.
7.Article 55(6) and (7): A new way to apportion input tax
Businesses that make both taxable and exempt supplies, such as landlords with commercial and residential property, banks and finance companies and some holding companies, cannot recover all of their input tax. They first attribute input tax directly: VAT on costs used only for taxable supplies is recovered in full and VAT on costs used only for exempt supplies is not. What is left is the residual input tax on shared overheads, which is split using a recovery percentage. Clauses 6 and 7 set out how.
Clause (6) : Attribution of input tax
Old Provision | New Provision |
6. To determine the Input Tax that could be recoverable, the Taxable Person shall apportion Input Tax as follows: a. Input Tax on supplies that wholly relate to supplies as specified in Clause 1 of Article 54 and Article 57 of the Decree-Law made by the Taxable Person may be recoverable in full. b. Input Tax that is not recoverable in accordance with Article 53 of this Decision or that does not relate to supplies specified in Clause 1 of Article 54 and Article 57 of the Decree-Law made by the Taxable Person may not be recoverable unless the provisions of the Decree-Law and this Decision provide otherwise. c. Input Tax that partly relates to supplies as specified in Clause 1 of Article 54 and Article 57 of the Decree-Law and partly not, shall be calculated in accordance with Clause 7 of this Article, and only the part that relates to supplies specified in Clause 1 of Article 54 and Article 57 of the Decree-Law may be recoverable. | 6. To determine the Input Tax that could be recoverable, the Taxable Person shall apportion Input Tax as follows: a. Input Tax that relates to supplies, as specified in Clause 1 of Article 54 and Article 57 of the Decree-Law, made by the Taxable Person, may be recovered in full. b. Notwithstanding paragraph (a) of this Clause, Input Tax that is not recoverable in accordance with Article 53 of this Decision or that does not relate to supplies specified in Clause 1 of Article 54 and Article 57 of the Decree-Law, may not be recoverable unless the provisions of the Decree-Law and this Decision provide otherwise. c. Input Tax that partly relates to supplies as specified in Clause 1 of Article 54 of the Decree-Law and partly relates to other supplies, shall be calculated in accordance with the mechanism set out in Clause 7 of this Article, and only the part that relates to supplies specified in Clause 1 of Article 54 of the Decree-Law may be recovered. d. Notwithstanding paragraph (c) of this Clause, Input Tax that partly relates to the supplies specified in Clause 1 of Article 54 of the Decree-Law, and Article 57 of the Decree-Law, and partly relates to other supplies, in respect of Government Entities and Charities, shall be calculated in accordance with the mechanism set out in Clause 19 of this Article. |
Clause (7) : The recovery percentage:
Old provision | New provision |
7. The Input Tax that could be recoverable shall be calculated as follows: a. The Taxable Person shall calculate the percentage of Recoverable Tax with reference to Clause 1 of Article 54 and Article 57 of the Decree-Law, to the sum of Input Tax for the Tax Period. b. The percentage calculated under paragraph (a) of this Clause shall be rounded to the nearest whole number. c. The percentage calculated under paragraph (b) of this Clause shall be multiplied by the amount of Input Tax referred to in paragraph (c) of Clause 6 of this Article to establish the recoverable portion of that Input Tax. | 7. Input Tax that could be recoverable shall be calculated as follows: a. The Taxable Person shall calculate the percentage of total supplies as specified in Clause 1 of Article 54 of the Decree-Law, to the total value of all supplies. b. The supply of Capital Assets attributable to the Taxable Person, the receipt of the Concerned Goods and the receipt of the Concerned Services in accordance with Article 48 of the Decree-Law, shall be excluded from the calculation of the percentage referred to in paragraph (a) of this Clause. c. The percentage calculated under paragraph (a) of this Clause shall be rounded to the nearest whole number. d. The percentage calculated under paragraph (c) of this Clause shall be multiplied by the amount of Input Tax referred to in paragraph (c) of Clause 6 of this Article to establish the recoverable portion of that Input Tax. |
Relevance and Impact:
Clause 6: Direct attribution works same as before. Two points are worth noting.
First, the words “Notwithstanding paragraph (a)” in paragraph (b) make it clear that input tax blocked under Article 53 (Entertainment, Personal Motor vehicle expenses and Employee benefits) stays blocked even if it relates to taxable supplies.
Second, for ordinary businesses, the reference to Article 57 of the Decree-Law (recovery by Government Entities and Charities) is dropped from the residual calculation, and the new paragraph (d) sends Government Entities and Charities to their own method in Clause 19 (see Section 8 in this article).
Clause 7 is where the real change is.
Current method (input-based). The percentage is worked out from the input tax itself. Broadly, it compares the input tax directly attributable to recovery-eligible supplies with the total input tax directly attributable to recovery-eligible and exempt supplies, leaving out blocked input tax. The result depends on what a business spends.
New method (supplies-based). The percentage is the value of supplies that give the right to recover input tax under Article 54(1) of the Decree-Law, divided by the total value of all supplies. Put simply: recovery-eligible turnover ÷ total turnover. The result depends on what a business earns.
Practical Example:
XYZ Real Estate LLC owns commercial units (standard-rated rent) and residential flats (exempt rent). Its figures for a tax year are:
| AED |
Commercial rent (standard-rated) | 8,000,000 |
Residential rent (exempt) | 12,000,000 |
Input tax directly on commercial units | 150,000 |
Input tax directly on residential units | 50,000 |
Residual input tax (head office, audit, IT, legal) | 120,000 |
| Current method | New method |
How the percentage is worked out | 150,000 ÷ (150,000 + 50,000) | 8,000,000 ÷ 20,000,000 |
Recovery percentage | 75% | 40% |
Residual input tax recovered | AED 90,000 | AED 48,000 |
On the same facts, XYZ recovers AED 42,000 less each year under the new method.
When does new method start?
These changes did not start on 1 October 2026. They apply from the first tax year commencing after 1 October 2027. Until then, the current method continues.
8. Article 55(19) : A separate method for Government Entities and Charities
Under Article 57 of the Decree-Law, Government Entities and Charities designated by Cabinet Decision can recover input tax relating to their sovereign activities and relevant charitable activities, even though those activities often produce no taxable “supply” at all.
A turnover-based formula would not suit them, so the Decision gives them their own method.
Clause (19) is added: For the purposes of paragraph (d) of Clause 6 of this Article, Government Entities and Charities shall calculate the recoverable Input Tax as follows:
- Government Entities and Charities shall calculate the percentage of the recoverable Input Tax pursuant to Clause 1 of Article 54, and Article 57 of the Decree-Law, to the total recoverable Input Tax and non-recoverable Input Tax for the Tax Period.
- The percentage calculated under paragraph (a) of this Clause shall be rounded to the nearest whole number.
- The percentage calculated under paragraph (b) of this Clause shall be multiplied by the amount of Input Tax referred to in paragraph (d) of Clause 6 of this Article to establish the recoverable portion of that Input Tax.
An input-based method is kept for these bodies. Their percentage is: recoverable input tax (under Article 54(1) and Article 57 of the Decree-Law) ÷ total recoverable and non-recoverable input tax for the tax period. It is then rounded and applied to residual input tax.
In effect, little changes for them. Government Entities and Charities keep a method very close to the one every business uses today. It applies from the same date as the new Clause 7.
Check which side of the line you are on. Both “Government Entity” and “Charity” are defined terms tied to Cabinet decisions. Bodies that do not fall within those definitions will move to the new turnover-based method like any other business.
Practical Example
ABC Charity is listed by Cabinet Decision for VAT recovery under Article 57. Its input tax for a quarter is :
| AED |
On its relevant charitable activities (recoverable) | 80,000 |
On its charity shop, which sells standard-rated goods (recoverable) | 20,000 |
On residential flats it rents out (exempt, not recoverable) | 25,000 |
Shared costs such as head office and audit (residual) | 30,000 |
Recovery percentage: (80,000 + 20,000) ÷ (80,000 + 20,000 + 25,000) = 80%.
Recoverable share of shared costs: 80% × 30,000 = AED 24,000.
Under a turnover-based formula, the charitable activities would add nothing to the calculation because they produce no supply value, which would understate the charity’s recovery. That is why a separate method was needed.
9. Article 57(1) Capital Asset Definition reworded:
Under the Capital Asset Scheme, input tax on high-value, long-life assets is not fixed once and for all at the time of purchase. If the use of the asset changes between taxable and exempt / non-business use during the adjustment period (10 years for buildings, 5 years for other assets), the input tax is adjusted.
Old provision | New provision (from 1 October 2026) |
1. A Capital Asset is a single item of expenditure of the Business amounting to AED 5,000,000 or more excluding Tax, on which Tax is payable and which has estimated useful life equal or longer than: a. 10 years in case of a building or a part thereof. b. 5 years for all Capital Assets other than buildings or parts thereof. | 1. For the purposes of the Capital Asset Scheme referred to in Articles 12 and 60 of the Decree-Law, a Capital Asset is a business asset with a cost amounting to AED 5,000,000 or more, excluding Tax, on which Tax is payable and which has an estimated useful life equal or longer than: a. 10 (ten) years in case of a building or a part thereof. b. 5 (five) years for all Capital Assets other than buildings or parts thereof. |
Relevance and impact:
The thresholds are unchanged. AED 5 million or more (excluding VAT), and a useful life of at least 10 years for buildings or 5 years for other assets.
The definition is now tied expressly to the Capital Asset Scheme under the Decree-Law.
The focus moves from the expense to the asset. “A single item of expenditure of the Business” becomes “a business asset with a cost”. In our reading, the test is now applied asset by asset: a single contract that covers several separate assets does not create a Capital Asset just because the contract value is above AED 5 million.
Practical Example:
Several assets under one contract. PQR LLC buys 12 identical trucks under one purchase contract for AED 6,000,000 (AED 500,000 each), each with a useful life of 8 years. Under the old wording, someone could argue that AED 6,000,000 was a “single item of expenditure” above the threshold. Under the new wording, each truck is a separate business asset costing AED 500,000, so none of them is a Capital Asset and the scheme does not apply.
One high-value asset. If PQR instead buys one automated warehouse sorting system for AED 5,400,000 with a useful life of 12 years, the system is a Capital Asset under both versions. If PQR later starts using the system partly for exempt activities within the 5-year adjustment period, it will need to adjust the input tax it originally recovered.
10. Article (60)(1)(a): Tax Credit Note wording corrected:
Article 60 lists what a tax credit note must contain.
Old Provision | New Provision |
1. The Tax Credit Note shall contain all the following particulars: a. The words “Tax Credit Note” clearly displayed on the invoice. | 1. The Tax Credit Note shall contain all the following particulars: a. The words “Tax Credit Note” clearly displayed on the credit note. |
This fixes an obvious drafting slip. Article 60 is about the contents of a credit note, so the words “Tax Credit Note” belong on the credit note, not on an invoice.
Final thoughts on Cabinet Decision 149 of 2026:
The FTA expects VAT treatment to follow the real substance of a transaction and expects recovery claims to be backed by evidence.
The employee-expense changes, read with FTA Decision No. 17 of 2026, are already in force and are the ones most likely to show up in the next VAT return. The cash payment rule will start to apply as soon as the threshold is announced. The apportionment change is further away, but for partially exempt businesses it is likely to have the biggest financial effect.
If you would like us to review your recovery on employee costs, run your figures under the new apportionment method, or look over your contracts and invoice templates, our team will be happy to guide you.
