A recent amendment to the UAE VAT Executive Regulations, effective November 15, 2024, which may impact your business.

Key Update: Under Article 53, the amended regulations now allow the recovery of input VAT on health insurance provided to employees and their dependents. This includes coverage for:

• One spouse
• Up to three children under the age of 18

This change offers significant benefits for businesses, allowing you to recover VAT on a broader range of health insurance expenses.