Through the services covered under Value Added Tax (“VAT”), the FTA may grant an exception according to the tax legislation limited to the cases specified in the legislation, as follows:
• Tax Invoices 
• Tax Credit Notes
• Time for the export of goods
• Evidence to prove export of goods

Through the services covered under Excise Tax, the FTA may grant an exception according to the tax legislation for alternative forms of evidence to confirm the export of excise goods from the UAE. 

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Once your request is accepted, it may take the FTA up to 45 business days to decide on your request if it is in relation to:
• Tax Invoices and Tax Credit Notes
• Evidence to prove export of goods for VAT and Excise Tax 

It may take the FTA up to 25 business days to decide on your request if it is in relation to extending the time for the export of goods.

If your application is incomplete, or additional information is required, the FTA may ask you to provide additional information and/or documentation. After submitting the additional information or documentation, it may take the FTA a further 45/25 business days to respond to your request.

To complete an Administrative Exception Request, fill the required fields in EmaraTax and submit the supporting documents that include the following:
• a description of why you are making an Administrative Exception Request, 
• a supporting letter which includes a detailed background and the set of facts which supports the administrative exception request, as well as detailed reasons, as applicable with respect category of the exception request, why you are not able to meet the legal requirements and, hence, need the exception, and 
• any documentary proof to support the factual and legal grounds on which the request is based (e.g. alternative documents, sample invoices, contracts, payment slips or any other relevant documents). The nature of the required documents to be submitted depends on the category of the exception chosen.

Steps to submit an Administrative Exception Request 

1. Access the EmaraTax account dashboard
2. Click on “View” to access the Taxable Person Account
3. Click on “VAT” or “Excise Tax” from list available at the right side of the panel and then choose “Other Services” 
4. Click on “View” under “VAT Administrative Exceptions” or “Excise Tax Administrative Exceptions”
5. Click on “New Request” and then click on “Proceed”
6. Complete the application process

FAQs related to an Administrative Exception Request
1. Can a back-dated Administrative Exception be requested?


If the applicant wishes to receive a back-dated administrative exception, the applicant must clearly indicate so within their application. The FTA may accept such request or reject it.

2. How long are Administrative Exceptions valid for?

Where an Administrative Exception is granted, the decision is valid for 3 years from the effective date, unless stated otherwise in the issued decision, or until the relevant provisions of the tax legislation are repealed or amended.

3. Can I object to an Administrative Exception decision?

Yes, an Administrative Exception decision may be objected on through submitting a reconsideration request to the FTA.

4. What happens upon the expiry of an Administrative Exception?

An Administrative Exception decision may be renewed by submitting a new Administrative Exception Request containing all necessary documents, as well as referring to the Administrative Exception decision that the applicant wishes to renew.

5. Can Administrative Exception decisions be used by anyone other than the applicant?

No, the Administrative Exception decision is granted strictly for the use of the applicant only.

Terms and Conditions for Administrative Exception Request:
● The applicant must fall under the Categories of persons stated above.
● This service must not be used to request an exception from paying taxes, registering for VAT or Excise Tax, or waiving / reducing penalties.
● If the application is incomplete, or additional information or documentation is required, the FTA will request additional information or documentation from the applicant. After submitting the additional information or documentation, it may take the FTA a further 45 or 25 business days to respond to the request.
● The application form must be filed electronically through Emaratax platform. Handwritten or email applications are not accepted.