In the UAE, expense claims must be properly documented to qualify for corporate tax deductions. 'Properly documented' means: original receipt (not a photo of a receipt that was then discarded), clear business purpose, and approval from an authorised person. For VAT-registered businesses, expenses incurred by employees may include recoverable input VAT — but only if the original tax invoice is in the company's name, not the employee's personal name.
Pro tip: A simple expense policy — maximum amounts per category, required documentation, reimbursement timeline — prevents ad hoc claims becoming a compliance problem as your team grows.
See also: Input VAT, Corporate Tax (CT), Bookkeeping
