📤 Output Tax (Sales / Revenue)
Enter each revenue line and classify by supply type
Description
Net Amount (AED)
Supply Type
VAT: AED 5000.00 @ 5%
📥 Input Tax (Purchases / Expenses)
Classify each purchase — blocked credits cannot be recovered per UAE VAT Art. 53
Description
Net Amount (AED)
Input Tax Type
Gross VAT: AED 1000.00Recoverable: AED 1000.00
⚖️ Partial Exemption Calculation
Partial Exemption Ratio (Taxable ÷ Total)
100.0%
Applied to "Partial-Exempt" input lines
UAE VAT — Blocked Input Tax (Art. 53 Executive Regulations)
×Motor vehicles (non-commercial passenger use)
×Fuel for personal vehicles
×Entertainment for non-employees
×Yacht / boat / aircraft (personal use)
×Restaurant meals (personal, not client entertainment)
×Fines and penalties
VAT Due to FTA
AED 4,000.00
Output Tax CollectedAED 5,000.00
Recoverable Input Tax(AED 1,000.00)
Blocked / IrrecoverableAED 0.00
Net VATAED 4,000.00
Revenue by Supply Type
Standard Rated (5%)AED 100,000.00
VAT Position Summary
Output Tax Breakdown
Standard Rated (5%)AED 5,000.00
Total Output TaxAED 5,000.00
Disclaimer: For indicative purposes only. Consult DCS VAT advisors for accurate return filing and FTA compliance.