VAT Refund Scheme for Business Visitors

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UAE is the place of attraction to the world for tourists and Business both, and with response to that UAE Government is also take care of their tourists and expats businesses when it comes to policy and law formation.

Guidance on Business Visitor Refund by FTA is one of the example of the same that how UAE government took care while forming it’s new VAT law.

As per the guidance, only those person can claim refund who are fulfilling all the below conditions:-

Person Should not have any fixed establishment in UAE or in any implementing states.

  1. They are not a Taxable Person in the UAE
  2. They are registered as an establishment with a competent authority in the jurisdiction in which they are established
  3. They are from the country which provide the VAT refund in the same way to UAE entities ( Exception, only person registered in non implementing states of GCC get the refund)
  4. Refund is not available for non recoverable expenses
  5. Those supplies on which RCM is the liability

Period of claiming refund:- The refund shall be claimed for the calendar year (January to December) , and the application for the same is made from 1st April for the first year and thereafter from 1st March.

Minimum Refund Amount:- The VAT amount should be more than AED 2000.

Some more information and list of countries with whom FTA has tax treaty is expected from Authorities soon.

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Read More:

Refund for UAE Nationals Building New Residences

VAT Registration of Sole Establishments in UAE

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