Note on Refund for Business Visitors

This Refund Form is designed to facilitate the process of claiming back the VAT paid by Business Visitors that are eligible for a Refund. Foreign Businesses may obtain a refund of VAT paid, only by submitting a completed refund request to the FTA

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Notes on Business-to-Business Supplies of Healthcare Services

Most goods and services supplied in the UAE by a taxable person are subject to VAT at 5%. A hospital may have contracted with a laboratory or another hospital for conducting tests or medical procedures for the hospital’s patients. The question comes to the fore is – Whether such business-to-business healthcare services are eligible for zero-rating.

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Note on Application of article 31 Zero –rating Export of Services for purpose of Subletting the vessel

Application of article 31 "Zero-rating the Export of Services" to the provision of services for the operation of ships outside the UAE. Namely, will the activity of subletting the vessel be classified as export of services and the VAT rate of 0% will be applied in the following case: 1. A company, registered in the territory of the free economic zone of Hamria, leased vessels from companies registered outside the UAE, subleases them to companies registered in the main territory of the UAE (local companies), as well as in the territories of free economic zones. The vessels are operated in the waters of foreign countries and do not enter the waters of the UAE.

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Free Trade Zone Entity

(Requirements, Merits, Demerits)

Steps To Be Followed for Registration-:

  1. The entity should first seek name approval for the name of the business and generally the Name should reflect the activity. For instance, if the business entity is offering Accounting Services then the name should include the phrase “Accounting Services” and the activities to Be performed by such entity will be limited to Accounting Services and related activities only.
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