
VAT Refund for Business Visitors
BASIS OF MAKING A CLAIM FOR REFUND
(VAT Refund for Business Visitors) :
- The business is resident in any GCC State that is not considered to be an Implementing State; or
- 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
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 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
For more info on VAT Refund for Business Visitors, contact our VAT Consultant