BASIS OF MAKING A CLAIM FOR REFUND :
- 1) The business is resident in any GCC State that is not considered to be an Implementing State; or
- 2) A foreign entity that carries on Business but :
- ♦ Has no place of establishment or fixed establishment in the UAE or an Implementing State
- ♦ Is not a Taxable Person
- ♦ Is registered as an establishment with a competent authority in the jurisdiction in which is established
- ♦ Is from a country that provides refunds of VAT to UAE entities in similar circumstances.
- ♦ The period of each refund claim shall be 12 calendar months, hence the first application can only be made after the end of 2018.
- ♦ The minimum amount of each Tax claim that may be submitted under this VAT Refunds for Foreign Businesses Scheme shall be AED 2,000
STEPS TO CLAIM A REFUND :
Α) Download the Form from the designated section on the FTA website
- Β) Complete the Form
- ♦ Fill in the form field by field
- ♦ Fill out the PDF form first before printing out for signature and/or official stamp. Handwriting is not accepted
- C) Submit the Form along with the supporting documents
- ♦ Send the soft copy (signed version in PDF format) to email@example.com
- ♦ Accepted file types are PDF, JPG, PNG and JPEG
- ♦ The total file size limit is 5 MB.
- ♦ An immediate email notification will be received upon successful submission of the Refund Form