Foreign businesses may also recover the VAT they incur when visiting the UAE.
As per Article 67 of Executive Regulations of UAE VAT Law, businesses/ business visitors to claim VAT paid on the purchase of goods and services incurred in UAE.
A non-government foreign business may obtain a refund on VAT paid in UAE by submitting the refund request for business visitors as prescribed by the Federal Tax Authority.
Terms/Conditions to reclaim refund by business visitor:
Steps to file for Refund VAT for Business Visitors in UAE
Below mentioned are the details required for submission of a refund request –
What are the important guidelines issued from the Federal Tax Authority to submit the refund request for Business Visitors in UAE?
The below mentioned guidelines issued by the authority with regard to refund request submission are as mentioned below:
In the case of a company that has multiple number of branches, the Refund is only available to the branch(es) which is / are established in a country with a reciprocal arrangement in place. Refunds will only be paid to a bank account in the eligible country and the bank account must be in the name of the applicant / Foreign Business.
Below mentioned are the list of countries approved for the VAT refunds for Business Visitors with reciprocal agreement as at September 2019.
Following are the fully applicable country lists-
Austria |
Bahrain |
Belgium |
Denmark |
Finland |
France |
Germany |
Iceland |
Isle of Man |
Kuwait |
Luxembourg |
Netherlands |
New Zealand |
Norway |
Oman |
Qatar |
Saudi Arabia |
Sweden |
Switzerland |
The United Kingdom |
Zimbabwe |
If the visitor is from a country not in the above list, or does not have a VAT system, it is required by the visitor to contact the Ministry of Finance of the respective country, which would have to contact the UAE Ministry of Finance for inclusion in the approved list.
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