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United Arab EmiratesVAT & Corporate TaxUpdated: Sep 13, 2026
Validation Pending: The capabilities described for United Arab Emirates are currently under review. Prefiler does not yet offer production-validated automated pre-filing intelligence for this jurisdiction.
Direct Answer
Input VAT on director expenses can only be recovered if the expense is strictly for business purposes and the tax invoice is issued in the name of the company, not the director's personal name.
The Name on the Invoice
A common FTA audit failure occurs when directors purchase office equipment using personal cards and receive invoices in their own name. Even if the company reimburses the director via bank transfer, the company cannot claim the Input VAT.
Blocked VAT Categories
Even with a perfect invoice, you cannot claim VAT on:
- Motor vehicles available for personal use by the director.
- Health insurance provided to the director's family.
- Mobile phone bills unless usage is strictly monitored and limited to business.