UAE VAT Bad Debt Relief Checker

What this checker does

Under Article 64 of the VAT Law, a supplier can reclaim output VAT already paid to the Federal Tax Authority on a supply the customer never paid for — but only once all four conditions are met: the output VAT was charged, accounted for and paid to the FTA; the consideration has been written off, in full or in part, as a bad debt in your accounts; more than 6 months have passed since the date of supply; and you've notified the customer of the amount written off. This tool checks your situation against all four conditions and estimates the VAT you can reclaim.

Disclaimer

This calculator provides an indicative estimate for guidance purposes only. It assumes the amount you enter is VAT-inclusive and calculates the 5% VAT component of it — always confirm the exact reclaimable amount and the correct tax period to make the adjustment in. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the figures produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any VAT return adjustments.

Answer the following

Was the output VAT on this supply charged, accounted for, and paid to the FTA?

Has the consideration been written off, in full or in part, as a bad debt in your accounts?

Have more than 6 months passed since the date of supply?

Have you notified the customer of the amount being written off?

VAT-Inclusive Amount Written Off (AED)

Your Bad Debt Relief Position

Answer all the questions and enter the amount written off to check your bad debt relief position.

Last Updated: 14 August 2026