VAT Refund Scheme for Expo 2020 Participants

The Federal Tax Authority (FTA) has initiated the launch of a Valued Added Tax (VAT) Refund Scheme with respect to the expenses sustained by the Expo 2020, Dubai participants. The new Cabinet Decision issued supersedes the Cabinet Decision No.1 of 2019.

As per the Cabinet Decision No. 1 of 2020 on the ‘Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai’, VAT is refundable on the following expenses incurred by the participants:

  • VAT incurred on construction, installation, amendments, decoration and deconstruction of the Expo site;
  • VAT incurred on activities relating to organizing and operating the exhibition site and events occurring at the Expo 2020 site;
  • VAT incurred on Goods and Services relating to the actual operations of the participant, given that the value of each Good or Service on which refund is declared is not less than AED 200;
  • VAT incurred relating to all operations, services and activities rendered for the intent of participation in Expo 2020 Dubai whether situated inside or outside the Expo site.
  • VAT incurred on import of Goods for the personal use of the Participant’s Section Commissioner-General, Staff and other related staff.

If the participant is not eligible for VAT registration in the UAE, then they may register with the Bureau Expo 2020 Dubai for a Certificate of Entitlement and VAT refund. However, if they are eligible for VAT registration, then they can register for VAT and apply for the refund through their regular VAT return.

Obtaining the Certificate of Entitlement

An Expo 2020 Participant whether registered for VAT or not must apply for attaining a Certificate of Entitlement before claiming VAT on Goods and Services. The eligibility for obtaining this certificate includes – the applicant being an official participant at the Expo 2020 Dubai, holding a valid license number and meets the criteria for not outnumbering the maximum limit of 20% of the expo space being used for non-Expo or business-related purposes.

It will require a minimum of 20 business days to review the application and the Certificate will be issued within 10 business days. This issued Certificate of Entitlement will be issued free of charge and will be valid for all expenses incurred for the intent of Expo 2020, Dubai.

Documents required for VAT refund

  • Expo 2020 license.
  • Passport and Emirates ID copy of the Section Commissioner-General of the participant.

In case the participant is not VAT registered, the following documents must be provided:

  • Copy of the Certificate of Entitlement
  • Copies of tax invoices
  • Copies of customs declarations issued for imports.
  • Stamped and approved bank account validation certificate including details about the account holder’s name, bank name and the IBAN.

Once the refund has been granted on the import of goods, the participant may not sell or transfer the goods for consideration without the approval of the Bureau. Only after the participant has attained the consent of the Bureau they may do so.