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Can you claim VAT on office furniturein the UAE?

Last reviewed

Can you recover the VAT?
Recoverable
VAT charged
5%
Corporate tax
Deductible (capital)

Recoverable for office furniture. Blocked for free staff housing unless a contract requires it.

When you can claim the VATand when it's blocked

You can claim

  • Office furniture for business premises is recoverable.

You can't claim

  • Furniture for staff accommodation provided free is blocked unless a legal or contractual obligation applies.

Worked examplesand why they land that way

  1. Recoverable

    Desks for the new office

    Recoverable, capitalized.

    Furniture for business premises carries 5% that you can recover. Desks are capital items, so they're depreciated for corporate tax.

What to keepand what to watch

Documents you need

Tax invoice; asset register.

Corporate tax

Deductible (capital). Capital items are depreciated rather than expensed.

GL account: Fixed assets: furniture and fittings

Common mistakes

Expensing capital furniture.

Questions peopleask about this

Is furniture for staff accommodation recoverable?

Not when you provide the housing for free, unless a legal or contractual obligation applies.

Is furniture expensed for corporate tax?

No, it's a capital item, so it's depreciated.

What paperwork do I need?

A tax invoice with the supplier's TRN, the same as other office purchases.

Relatedexpenses

Rules thisanswer relies on

Legal basis: Exec. Reg. Art. 53(1)(c)

Sources

General treatment for VAT-registered UAE mainland businesses making fully taxable supplies. Free zones, partial exemption, government entities, and the facts of a specific purchase can change the answer. This guide isn't tax advice.