Input VAT Recovery and Partial Exemption Calculator (UAE)

If you make both taxable supplies (standard or zero rated) and exempt supplies, input VAT that relates to the exempt ones is not recoverable. Costs that serve both need a method to split them, and that is usually done in a spreadsheet nobody trusts, or not at all. Over-claiming leaves a repayment to find later. Under-claiming leaves recoverable VAT unclaimed.

This is a working offline app, one HTML file you open by double-clicking. You enter supplies and input VAT for each period and it calculates the recovery percentage, the recoverable and irrecoverable VAT, and then the annual adjustment: what the whole year supports minus what you claimed period by period.

What is inside

• Four methods you choose between: turnover method on all input VAT, direct attribution plus residual by turnover, direct attribution plus residual at your own fixed percentage, and direct attribution plus residual on a custom basis such as floor area.
• Options that are off by default: round the percentage up to the next whole percent, include out-of-scope supplies in the denominator, and a de minimis threshold that you enter only if your accountant or the FTA confirms one.
• Four periods (add or remove periods), period results and the annual adjustment worksheet with positive or negative result.
• A side-by-side view of the same year under each method, so you can see how much the choice matters.
• Every formula shown on screen, a Checks tab, example data, CSV export of the results, JSON backup and restore, and a clean A4 print or PDF of the worksheet.
• A README with a worked example using the real numbers the app produces.

How it was checked The results were compared with an independent Python Decimal calculation over 20 random cases for each method, the round-up option and the de minimis option, with a maximum deviation of 0.00. Tested in Chromium through scripted screens. It was not tested in Safari, Firefox or Edge.

What it is NOT The method is your choice and the FTA may require an approved method for your business: the app does not tell you which method is permitted, what a de minimis limit is, or whether and when an adjustment is due. Those are settings you fill in from your accountant or the FTA, and it ships with neutral defaults. It does not cover capital assets, does not file anything, is not an FTA-approved system and does not cover e-invoicing. It is not tax or legal advice.

How it differs from neighbours The VAT 201 Workings Workbook sorts invoices into return boxes and flags non-recoverable VAT; it leaves annual apportionment to you. This app does only that one job, in depth, and needs no Excel.

Requirements: a current browser on a computer or phone. No internet and no installation needed.