This Federal Tax Authority guide provides detailed guidance on Value Added Tax (VAT) input tax apportionment for businesses in the UAE making mixed taxable and exempt supplies. It explains the standard input-based method, including calculations for each tax period and mandatory annual adjustments. The guide elaborates on four special apportionment methods—Outputs-based, Transaction Count, Floorspace, and Sectoral—outlining their mechanisms, eligibility criteria for specific industries, and the formal application process. It primarily clarifies the practical implementation of rules under Article 55 of the Executive Regulation and the recovery principles from Article 54 of the Decree-Law.