BASIS OF MAKING A CLAIM FOR REFUND :

  1. 1) The business is resident in any GCC State that is not considered to be an Implementing State; or
  2. 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.

 

NOTE :

  • ♦ 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

 

  1. 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

 

  1. C) Submit the Form along with the supporting documents

 

  • ♦ Send the soft copy (signed version in PDF format) to specialrefunds@tax.gov.ae
  • ♦ 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