This Public Clarification addresses the conditions for recovering input VAT on mobile phones, airtime, and data packages provided to employees. It clarifies the application of Article 53(1)(c) of the Executive Regulation, which prohibits recovery for services used for an employee's personal benefit. The FTA confirms that input tax is recoverable if the employer can demonstrate that these services are used solely for business. To meet this requirement, a business must have a strict, pre-existing documented policy restricting personal use, actively monitor employee usage, and take action against non-compliance. Without meeting all conditions, input tax recovery remains blocked.