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
Who can claim a Refund
- Business having No place of establishment or fixed establishment in the UAE or an Implementing State
- They are not a Taxable Person in the UAE
- Not carrying on Business in UAE
- Carrying on Business and are registered as an establishment with a competent authority in the jurisdiction in which they are established
- GCC State that is not considered to be an Implementing State according to the above can apply for such Refunds under this scheme
- Foreign Government Entities cannot claim back VAT incurred in the UAE.
A VAT Refund is not Available Under the Scheme
- The Foreign Business makes supplies in the UAE
- According to the UAE VAT legislation e.g. entertainment and motor vehicles available for personal use; The input tax incurred is non-recoverable
- The Foreign Business from a country that does not in similar circumstances provide VAT Refunds to UAE entities.
- The Foreign Business is a non-resident tour operator.
In what circumstances can you claim a Refund
- To submit claims for a VAT Refund under VAT Refund Scheme for Foreign Businesses required to create an e-Services account with the FTA.
- The period of each Refund claim shall be 12 calendar months
- The minimum amount of VAT for claim shall be AED 2,000.
Information needed for completing the Refund Form
- Certificate of Incorporation / registration with the competent authority.
- Tax Registration Certificate with TAX Administration
- If undertaking exempt or non-business activities in Country which do not have the right to fully recover any input tax, then need to provide a letter, or alternative evidence, from Tax Administration.
- The relevant tax invoices with proof of payment that were claiming for refund. Copy of passport of the Authorised Signatory.
- Proof of Authority of the Authorised Signatory.
- Please provide the scanned copy of the Invoices & Certificate or any other documentary proof of Name of the competent authority in the country of establishment / incorporation with which the Foreign Business is registered. You must also enclose the hard copies with your application
- IMPORTANT: Original hard copies of all invoices (with proof of payment) must be sent along with your application. The proof of payment can be in the form of a receipt, stamp of invoice as paid with the supplier’s details on the stamp, or a bank / credit card statement (indicating the account name, account number and showing the relevant paid transaction). Please do not upload any soft copies of invoices.
- Original hard copies of your certificate of incorporation / registration and your Tax Registration certificate or an equivalent attested hard copy of each must also be sent along with your application.
- All documents required must be submitted in Arabic or English (or attested translated documents). If documents are received in any other language the Refund Application will not be processed.
When should you submit your application to the FTA
- The period of each Refund claim shall be a calendar year (e.g. 1st January 2019 – 31st December 2019), for the period 1st January 2019 – 31st December 2019, applications will be accepted from 1st March 2020
- The period of the claim shall be one calendar year) does not apply in the case of resident in any GCC State that is not considered to be an Implementing State according to the tax legislation.
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