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Can you claim VAT on office suppliesin the UAE?

Last reviewed

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

Recoverable on stationery and consumables with a tax invoice.

When you can claim the VATand when it's blocked

You can claim

  • Stationery and consumables for the business are recoverable.

You can't claim

  • Businesses making exempt supplies must apportion.

Worked examplesand why they land that way

  1. Recoverable

    Printer paper and ink

    Stationery and consumables for the office are recoverable with a tax invoice, or a simplified tax invoice for purchases under AED 10,000.

What to keepand what to watch

Documents you need

Tax invoice, or simplified tax invoice under AED 10,000.

Corporate tax

Deductible.

GL account: Office supplies

Common mistakes

Losing receipts for small purchases.

Questions peopleask about this

Do I need a full tax invoice?

A simplified tax invoice is enough for purchases under AED 10,000.

What if my business also makes exempt supplies?

Then you apportion the VAT on shared costs like office supplies.

Are office supplies deductible?

Yes, for corporate tax.

Relatedexpenses

Rules thisanswer relies on

Legal basis: VAT Law Art. 54-55

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.