{"id":6851,"date":"2026-10-07T11:53:39","date_gmt":"2026-10-07T10:53:39","guid":{"rendered":"https:\/\/well-tax.com\/?p=6851"},"modified":"2026-10-07T11:53:40","modified_gmt":"2026-10-07T10:53:40","slug":"tva-aux-emirats-arabes-unis-sur-les-frais-professionnels-guide-sur-la-nouvelle-decision-relative-a-laccord-de-libre-echange","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/","title":{"rendered":"TVA aux \u00c9mirats arabes unis sur les frais professionnels : guide sur la nouvelle d\u00e9cision de la FTA"},"content":{"rendered":"\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" data-id=\"6853\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/2-1024x1024.jpg\" alt=\"\" class=\"wp-image-6853\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/2-1024x1024.jpg 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/2-150x150.jpg 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/2-300x300.jpg 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/2-12x12.jpg 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/2-768x768.jpg 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/2.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The UAE Federal Tax Authority has issued FTA Decision No. 17 of 2026, setting out detailed conditions for recovering VAT on employee expenses. Effective from 1 October 2026, the Decision covers transportation, food and beverages, accommodation, temporary accommodation for new employees, telecommunications and parking. UAE businesses should review their employee expense policies and supporting records because input VAT recovery depends on satisfying the conditions applicable to each type of expense.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What does FTA Decision No. 17 of 2026 cover?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FTA Decision No. 17 of 2026 applies where a taxable person purchases goods or services provided to employees without charge and there is a contractual obligation or documented policy requiring the employer to provide them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Decision relates to input tax recovery under Sub-clause 2 of Paragraph (c) of Clause 1 of Article 53 of Cabinet Decision No. 52 of 2017. It provides more detailed rules for determining when employee-related costs may qualify for recovery.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should focus on three points:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Documented basis: the benefit should arise from a contractual obligation or documented policy.<\/li>\n\n\n\n<li>Specific conditions: each category of employee expense has its own requirements.<\/li>\n\n\n\n<li>Business purpose: employers should be able to demonstrate why the expense relates to employment duties or operational needs.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For a broader overview of the UAE VAT framework, <em>WellTax<\/em> also covers the main principles in <a href=\"https:\/\/well-tax.com\/uae-vat-a-tax-you-cant-ignore\/\">UAE VAT: A Tax You Can\u2019t Ignore<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>WellTax<\/em> helps UAE businesses review employee expense arrangements against FTA Decision No. 17 of 2026 and identify where policies, approval procedures or supporting records may need updating.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-3 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" data-id=\"6808\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/09\/3-1024x1024.jpg\" alt=\"\" class=\"wp-image-6808\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/09\/3-1024x1024.jpg 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/09\/3-300x300.jpg 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/09\/3-150x150.jpg 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/09\/3-768x768.jpg 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/09\/3-12x12.jpg 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/09\/3.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Which VAT on employee expenses may be recoverable?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Decision identifies six categories where input tax may be recoverable, subject to the relevant conditions.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Employee expense<\/strong><\/td><td><strong>Key conditions<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Transportation<\/td><td>Work-related travel, no personal benefit and no cash alternative<\/td><\/tr><tr><td>Food and beverages<\/td><td>Remote or isolated location, limited access to suitable facilities, work-related provision and no cash alternative<\/td><\/tr><tr><td>Employee accommodation<\/td><td>Operationally required, proportionate to job requirements and generally not part of ordinary compensation<\/td><\/tr><tr><td>New employee accommodation<\/td><td>Temporary accommodation for no more than 30 days<\/td><\/tr><tr><td>Phones and internet<\/td><td>Necessary for work, restricted personal use, documented policy and reasonable monitoring<\/td><\/tr><tr><td>Parking<\/td><td>Business-related, supported by an internal policy and appropriate records<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For transportation, the service must relate to travel between the employee&#8217;s residence and workplace, to client premises, or to another purpose directly connected with job duties. It must not be used for personal benefit, and the employee cannot choose a cash allowance instead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accommodation must generally be linked to operational requirements and appropriate to the employee&#8217;s role and basic residency needs. Temporary accommodation for new employees may qualify where it is provided for no more than 30 days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses assessing VAT on employee expenses should therefore review each category separately rather than assuming that all employer-funded costs receive the same VAT treatment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For further context on UAE input tax requirements, businesses can read our article on <a href=\"https:\/\/well-tax.com\/fta-decision-no-13-of-2026-uae-vat-input-tax-rules\/\">FTA Decision No. 13 of 2026: UAE VAT Input Tax Rules<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Documentation for VAT on employee expenses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Documentation is an important part of FTA Decision No. 17 of 2026, particularly for telecommunications and parking expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For mobile phones, airtime, data packages and home internet, the goods or services must be necessary for work. Personal use should be excluded or remain incidental and insignificant. Employers must also maintain a documented policy governing permitted use and have reasonable monitoring mechanisms in place.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For parking costs, employers should maintain an internal policy covering when reimbursement is permitted and retain supporting evidence such as receipts showing the date, time, amount and tax paid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should therefore maintain:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Written policies explaining permitted employee expenses.<\/li>\n\n\n\n<li>Approval procedures showing how costs are authorised or reimbursed.<\/li>\n\n\n\n<li>Supporting records demonstrating the business purpose and VAT treatment.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>WellTax<\/em> can assist businesses reviewing VAT on employee expenses by assessing expense categories, internal VAT controls and supporting documentation for input tax recovery.<\/p>\n\n\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5168\" class=\"elementor elementor-5168\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7dd604a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dd604a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-202759b\" data-id=\"202759b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c19886 elementor-widget elementor-widget-image\" data-id=\"2c19886\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"167\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/welltax-logo-white.svg\" class=\"attachment-large size-large wp-image-229\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b82e32 elementor-widget elementor-widget-text-editor\" data-id=\"2b82e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Seeking direction or exploring opportunities?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f85f609 elementor-widget elementor-widget-text-editor\" data-id=\"f85f609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contact us by using the form below.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8035204 elementor-button-align-start elementor-widget elementor-widget-form\" data-id=\"8035204\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact Form In-Article\" aria-label=\"Contact Form In-Article\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"5168\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"8035204\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Understanding Financial Year Deadlines for QIFs and REITs: Key Points for Corporate Tax Deadline UAE - WellTax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"6293\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFull Name or Company Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Full Name or Company Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-md-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_df432c5 elementor-col-50 elementor-md-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_df432c5\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelephone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_df432c5]\" id=\"form-field-field_df432c5\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telephone\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Solo se aceptan n\u00fameros y caracteres de tel\u00e9fono (#,-,*,etc).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_e2e1f68 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_e2e1f68\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPrivacy Policy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_e2e1f68]\" id=\"form-field-field_e2e1f68\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_e2e1f68\">I have read and understood the <a href=\"https:\/\/well-tax.com\/privacy-policy\" target=\"_blank\">Privacy Policy<\/a>.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_31b2d56 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_31b2d56\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LcPrzIrAAAAADuyOyfldpOGAATTiGreXdSHlnTp\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit Enquiry<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">What should businesses review before recovering VAT on employee expenses?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FTA Decision No. 17 of 2026 takes effect from 1 October 2026. Businesses should therefore review relevant employee expense arrangements against the conditions applying to each category before treating the associated input VAT as recoverable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A payment being made by an employer does not by itself establish entitlement to input tax recovery. The factual circumstances, purpose of the expense and available supporting records all need to be considered.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Priority actions include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identify affected costs: review transportation, food, accommodation, telecommunications and parking expenditure.<\/li>\n\n\n\n<li>Check cash alternatives: confirm whether employees can choose compensation instead of receiving the benefit.<\/li>\n\n\n\n<li>Review policies and controls: ensure documented procedures reflect actual business practices.<\/li>\n\n\n\n<li>Retain appropriate records: maintain evidence supporting the VAT treatment adopted.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can also refer directly to the <a href=\"https:\/\/tax.gov.ae\/en\/content\/fta.decision.no.17.of.2026.on.cases.and.conditions.for.input.tax.recovery.on.employee.expenses.aspx?utm_source=chatgpt.com\">Federal Tax Authority&#8217;s FTA Decision No. 17 of 2026<\/a> for the underlying rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Decision provides a more detailed framework for assessing VAT on employee expenses, but the correct treatment will continue to depend on the facts of each arrangement. Businesses should make sure their policies, approval processes and records correspond with the way employee benefits are actually provided.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The new rules make documentation and internal policies more important when recovering VAT on employee expenses. <em>WellTax<\/em> can support businesses by reviewing current arrangements and identifying where changes may be needed before input tax is claimed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Written by Lorenzo Tosonotti, CIMA Dip Ma, Partner &amp; FTA Tax Agent, WellTax.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The UAE Federal Tax Authority has issued FTA Decision No. 17 of 2026, setting out detailed conditions for recovering VAT on employee expenses. Effective from 1 October 2026, the Decision covers transportation, food and beverages, accommodation, temporary accommodation for new employees, telecommunications and parking. UAE businesses should review their employee expense policies and supporting records [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":6852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,30,41],"tags":[],"class_list":["post-6851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation","category-uae-updates","category-uae-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UAE VAT on Employee Expenses: A Guide to the New FTA Decision - WellTax<\/title>\n<meta name=\"description\" content=\"Learn the new UAE VAT rules for employee expenses under FTA Decision No. 17 of 2026, covering transport, meals, accommodation, telecoms and parking.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/tva-aux-emirats-arabes-unis-sur-les-frais-professionnels-guide-sur-la-nouvelle-decision-relative-a-laccord-de-libre-echange\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UAE VAT on Employee Expenses: A Guide to the New FTA Decision - WellTax\" \/>\n<meta property=\"og:description\" content=\"Learn the new UAE VAT rules for employee expenses under FTA Decision No. 17 of 2026, covering transport, meals, accommodation, telecoms and parking.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/fr\/tva-aux-emirats-arabes-unis-sur-les-frais-professionnels-guide-sur-la-nouvelle-decision-relative-a-laccord-de-libre-echange\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-07T10:53:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-07T10:53:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Clarisse David\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Clarisse David\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/\"},\"author\":{\"name\":\"Clarisse David\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/86f59c58f0d8edf413ef82dfabd3f484\"},\"headline\":\"UAE VAT on Employee Expenses: A Guide to the New FTA Decision\",\"datePublished\":\"2026-10-07T10:53:39+00:00\",\"dateModified\":\"2026-10-07T10:53:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/\"},\"wordCount\":867,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/3.jpg\",\"articleSection\":[\"Taxation\",\"UAE Updates\",\"UAE VAT\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/\",\"name\":\"UAE VAT on Employee Expenses: A Guide to the New FTA Decision - WellTax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/3.jpg\",\"datePublished\":\"2026-10-07T10:53:39+00:00\",\"dateModified\":\"2026-10-07T10:53:40+00:00\",\"description\":\"Learn the new UAE VAT rules for employee expenses under FTA Decision No. 17 of 2026, covering transport, meals, accommodation, telecoms and parking.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#primaryimage\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/3.jpg\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/3.jpg\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/well-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxation\",\"item\":\"https:\\\/\\\/well-tax.com\\\/category\\\/taxation\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"UAE VAT on Employee Expenses: A Guide to the New FTA Decision\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"name\":\"WellTax\",\"description\":\"Accountants and Tax Advisors in UK and UAE\",\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/well-tax.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\",\"name\":\"WellTax\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"width\":40,\"height\":35,\"caption\":\"WellTax\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/welltaxlimited\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/86f59c58f0d8edf413ef82dfabd3f484\",\"name\":\"Clarisse David\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e881de9f04aae6e60d21c0558466d44fae08179cdf2624c3d6a0bc785089ac3a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e881de9f04aae6e60d21c0558466d44fae08179cdf2624c3d6a0bc785089ac3a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e881de9f04aae6e60d21c0558466d44fae08179cdf2624c3d6a0bc785089ac3a?s=96&d=mm&r=g\",\"caption\":\"Clarisse David\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TVA aux \u00c9mirats arabes unis sur les frais professionnels : guide sur la nouvelle d\u00e9cision de la FTA - WellTax","description":"D\u00e9couvrez les nouvelles r\u00e8gles relatives \u00e0 la TVA aux \u00c9mirats arabes unis concernant les frais professionnels des salari\u00e9s, telles que d\u00e9finies par la d\u00e9cision n\u00b0 17 de 2026 de la FTA, qui couvrent les transports, les repas, l'h\u00e9bergement, les t\u00e9l\u00e9communications et le stationnement.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/well-tax.com\/fr\/tva-aux-emirats-arabes-unis-sur-les-frais-professionnels-guide-sur-la-nouvelle-decision-relative-a-laccord-de-libre-echange\/","og_locale":"fr_FR","og_type":"article","og_title":"UAE VAT on Employee Expenses: A Guide to the New FTA Decision - WellTax","og_description":"Learn the new UAE VAT rules for employee expenses under FTA Decision No. 17 of 2026, covering transport, meals, accommodation, telecoms and parking.","og_url":"https:\/\/well-tax.com\/fr\/tva-aux-emirats-arabes-unis-sur-les-frais-professionnels-guide-sur-la-nouvelle-decision-relative-a-laccord-de-libre-echange\/","og_site_name":"WellTax","article_publisher":"https:\/\/www.facebook.com\/welltaxlimited\/","article_published_time":"2026-10-07T10:53:39+00:00","article_modified_time":"2026-10-07T10:53:40+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/3.jpg","type":"image\/jpeg"}],"author":"Clarisse David","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Clarisse David","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#article","isPartOf":{"@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/"},"author":{"name":"Clarisse David","@id":"https:\/\/well-tax.com\/#\/schema\/person\/86f59c58f0d8edf413ef82dfabd3f484"},"headline":"UAE VAT on Employee Expenses: A Guide to the New FTA Decision","datePublished":"2026-10-07T10:53:39+00:00","dateModified":"2026-10-07T10:53:40+00:00","mainEntityOfPage":{"@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/"},"wordCount":867,"commentCount":0,"publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"image":{"@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#primaryimage"},"thumbnailUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/3.jpg","articleSection":["Taxation","UAE Updates","UAE VAT"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/","url":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/","name":"TVA aux \u00c9mirats arabes unis sur les frais professionnels : guide sur la nouvelle d\u00e9cision de la FTA - WellTax","isPartOf":{"@id":"https:\/\/well-tax.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#primaryimage"},"image":{"@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#primaryimage"},"thumbnailUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/3.jpg","datePublished":"2026-10-07T10:53:39+00:00","dateModified":"2026-10-07T10:53:40+00:00","description":"D\u00e9couvrez les nouvelles r\u00e8gles relatives \u00e0 la TVA aux \u00c9mirats arabes unis concernant les frais professionnels des salari\u00e9s, telles que d\u00e9finies par la d\u00e9cision n\u00b0 17 de 2026 de la FTA, qui couvrent les transports, les repas, l'h\u00e9bergement, les t\u00e9l\u00e9communications et le stationnement.","breadcrumb":{"@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#primaryimage","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/3.jpg","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/10\/3.jpg","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/well-tax.com\/uae-vat-on-employee-expenses-a-guide-to-the-new-fta-decision\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/well-tax.com\/"},{"@type":"ListItem","position":2,"name":"Taxation","item":"https:\/\/well-tax.com\/category\/taxation\/"},{"@type":"ListItem","position":3,"name":"UAE VAT on Employee Expenses: A Guide to the New FTA Decision"}]},{"@type":"WebSite","@id":"https:\/\/well-tax.com\/#website","url":"https:\/\/well-tax.com\/","name":"WellTax","description":"Comptables et conseillers fiscaux au Royaume-Uni et aux \u00c9mirats arabes unis","publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/well-tax.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/well-tax.com\/#organization","name":"WellTax","url":"https:\/\/well-tax.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","width":40,"height":35,"caption":"WellTax"},"image":{"@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/welltaxlimited\/"]},{"@type":"Person","@id":"https:\/\/well-tax.com\/#\/schema\/person\/86f59c58f0d8edf413ef82dfabd3f484","name":"Clarisse David","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/e881de9f04aae6e60d21c0558466d44fae08179cdf2624c3d6a0bc785089ac3a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e881de9f04aae6e60d21c0558466d44fae08179cdf2624c3d6a0bc785089ac3a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e881de9f04aae6e60d21c0558466d44fae08179cdf2624c3d6a0bc785089ac3a?s=96&d=mm&r=g","caption":"Clarisse David"}}]}},"_links":{"self":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/6851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/comments?post=6851"}],"version-history":[{"count":1,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/6851\/revisions"}],"predecessor-version":[{"id":6854,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/6851\/revisions\/6854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/media\/6852"}],"wp:attachment":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/media?parent=6851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/categories?post=6851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/tags?post=6851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}