Can I recover VAT if the supplier has not paid it to the FTA?

10.5.1. The recipient must hold the required evidence of their purchase Input tax can only be claimed by the recipient of goods or services if the recipient holds the required evidence in respect of the supply. The required evidence takes several forms, the most common of which is a tax invoice. A tax invoice is a document which must satisfy certain conditions (see Chapter 12 for further details regarding tax invoices). In some situations, the recipient will not be able to obtain a valid tax invoice – for example, if the supply is made by a non-resident and was subject to the reverse charge in the UAE. In these circumstances, the recipient is able to evidence the supply by obtaining and retaining the following documents:   the supplier’s invoice showing details of the goods and services; in the case of imported goods, a statement from the relevant Customs authority showing details of the imported goods. If the taxable person has not received the tax invoice or other acceptable documentation in the tax period when the supply was made, they may deduct the input tax in the tax period in which the tax invoice or the alternative documents are received. 10.5.2. The person must have paid or intend to pay for the supply The amount of input tax that can be reclaimed by a taxable person is the amount of input tax that relates to the portion of consideration for the supply that has already been paid. However, the condition will also be met if the person intends to make the payment within six months of the due date of payment. For example, if the supplier has only issued a partial invoice for the supply and the recipient made the payment, the recipient can only recover VAT for the payment made. The recipient cannot recover VAT in respect of the portion of consideration which has not yet been invoiced or paid. 10.6. Blocked input tax Input tax on certain expenses incurred by a person is specifically blocked from being recoverable. Such expenses are:    entertainment expenses; motor vehicles used for personal purposes; and employee-related expenses. 10.6.1. Entertainment expenses A business is generally prohibited from recovering input tax on expenses incurred in respect of the provision of entertainment to anyone not employed by the business, including customers, potential customers, officials, shareholders, owners, and investors in the business. 39 VAT Guide | Taxable Person | VATG001