Article 33 and VAT Refund

By khaled alsharqawy   on 24 September 2020


A client based in Dubai engaged in the business of transportation in relation to the import & export activities & the trade license shows the activity as ‘’Loading & Unloading and Transportation by Heavy Vehicles’’.

Basically, the client is facilitating the importer & exporters by transporting the imported goods coming into state (Dubai) and/or exported goods going out of state by loading/unloading the goods at the port & transporting the same to the importers warehouse & vice versa.

Until now the revenue from the above activity has been taken as Zero rated in the VAT filing as per the Executive Regulations.

Concern – 

The Client have filed the refund for the input availed & he got the refund till now but now FTA is not releasing the refund for last 3 quarters.

As per Article 33, the above activity falls under international transportation services & transport related services.

Clarification Sought – 

Whether the client should continue to file vat returns showing the revenue from above activity under Zero rated as FTA is not releasing the refund?


Views : 510
More by khaled alsharqawy


  Read comments (0 Comments)