Can I recover VAT on a purchase if I do not have a tax invoice?

Article 55 - Recovery of Recoverable Input Tax in the Tax Period23,24 1. Taking into consideration the provisions of Article 56 of this Decree-Law, the recoverable Input Tax may be deducted through the Tax Return relating to the first Tax Period in which the following conditions have been satisfied: a. If any of the following cases has occurred: 1) The Taxable Person receives and retains the Tax Invoice as per the provisions of this Decree-Law, provided that the Tax Invoice includes the details of the supply related to such Input Tax, or keeps any other document pursuant to Clause 3 of Article 65 of this Decree-Law in relation to the supply on which Input Tax was paid. 2) The Taxable Person imports the Goods, and receives and retains invoices and Import documents in accordance with the provisions of this Decree-Law and its Executive Regulation in relation to the Import on which Input Tax was paid or declared. 3) The Taxable Person imports the Services, and receives and retains invoices in accordance with the provisions of this Decree-Law and its Executive Regulation in relation to the Import on which Input Tax was declared. b. The Taxable Person pays the Consideration or any part thereof, as specified in the Executive Regulation of this Decree-Law. c. The Taxable Person must retain the Tax Invoice in accordance with the Electronic Invoicing System, where it is required to be issued or has been issued in the format of an Electronic Invoice. d. Any other condition as may be prescribed by the Cabinet based on the proposal 23 Article amended as per Federal Decree-Law No.18 of 2022. 24 Article amended as per Federal Decree-Law No. 16 of 2024. Federal Decree-Law No. 8 of 2017 and its amendments – As published by the Ministry of Finance 27 of the Minister. 2. If the Taxable Person entitled to recover the Input Tax fails to do so during the Tax Period in which the conditions stated in Clause 1 of this Article have been satisfied, he may include the recoverable Input Tax in the Tax Return for the subsequent Tax Period.

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