On June 19, 2023, the FTA release a guideline on Input Tax Apportionment (VATGIT1) and provide assistance in understanding and applying the VAT legislation with regards to input tax apportionment and special methods for input tax apportionment .
It replaces the ‘Input Tax Apportionment: Special Method’ guide published in December 2019 and March 2023. This may be used by certain types of entities in case of mixed supplies where the standard input tax-based apportionment method does not yield a fair and reasonable result.