Cabinet Decision No. 100 of 2024 amends Article 55 of the VAT Executive Regulations, refining the methodology for input tax apportionment. The Decision provides clear definitions for a 'tax year' based on a taxable person's tax period cycle, crucial for annual adjustments. It details the standard method for calculating the recoverable portion of mixed-use input tax, referencing Articles 54 and 57 of the Decree-Law. Furthermore, it outlines the procedure for an annual wash-up calculation, sets a variance threshold of AED 250,000 for mandatory adjustments, and provides a mechanism for taxpayers to seek FTA approval for alternative apportionment methods.