Did you know how to recover Value Added Tax (VAT)?

UAE businesses can recover VAT when they are filing their tax return where the VAT on expenses is deducted from the output tax or the VAT on sales. The business’s tax liability is simply the difference between the VAT on sales payable or output tax for a given tax period and the VAT on expenses or input tax which is recoverable for the same tax period.
Where the output tax exceeds the input tax amount, a payment of the difference must be made to the Federal Tax Authority (FTA). Where the amount of input tax exceeds the amount of output tax, a taxable person is entitled to a refund of VAT from the Federal Tax Authority.
Then we know about what are the conditions for recovering Value Added Tax (VAT)?
A registered business can recover input tax in the first tax period in which both of the following conditions are met;
The first condition is A valid tax invoice is received and retained.
The second condition is invoice has been paid or intended to be paid within six months from the due date