Updated VAT Administrative Exception Guide – Evidence to prove Export of Goods
The FTA has released an updated VAT Administrative Exceptions Guide with a new version dated March 01, 2020.
The amendment has added a new category for exception relating to “Evidence to prove export of goods”. This should come as a relief to taxable person who fail to receive proper Official and Commercial Evidence as required to prove export of goods under Article 30 of the Executive Regulations.
Common instances where proper documentations are not available especially pertaining to Customs Exit Documents:
A taxable person engaged in exporting goods out of UAE through such means can now request an exception from the Federal Tax Authority and for approval of an alternate form of evidence for export of goods. The option for exercising the exception is granted under Article 30(6) of the Executive Regulations and now the Federal Tax Authority has laid out the procedures for availing this.
The Taxable Person must provide actual reasons/circumstances for requesting an approval to allow the use of an alternative form of evidence, while applying for exception in the form prescribed by the guide.
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