Close

Accessibility Options

Text Size
-A
A
A+
Listen to Page
Night Reading
On
Contrast

Color Themes

  • Blue
    (Default)

  • Gold

  • Green

  • Red

  • Grey

Latest News

VAT Administrative Exceptions / Excise Tax Administrative Exceptions Request
Page last updated:: Thursday, February 17, 2022
  • Type

    Customer Service

  • Service Category

    From Government to Business, From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Not applicable.

  • Categories of Customers

    All persons registered for Tax with the FTA.

  • Sustainable Development Goals

  • Service Card Rating

VAT Administrative Exceptions / Excise Tax Administrative Exceptions Request
  • Service Description

    Through this service, the FTA grants the registrant exceptions according to the tax legislation in the events specified in the legislation related to each of the following:

    • Tax invoices and tax credit notes.
    • Time required to export goods.
    • Export documents.
    • Length of the tax period.
    • Quarterly tax period stagger
  • Channels and working hours
    Email: Specialexceptions@tax.gov.ae
    24 hours a day, 7 days a week.
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    15 Minutes.
  • Estimated Time to Complete Application by the FTA
    25 business days from the date the completed application was received, in relation to time required to export goods..45 business days from the date the completed application was received, in relation to any of the following:Tax invoices and tax credit notes, Export documents, Length of the tax period, Quarterly tax period stagger.
  • Required Documents and Forms

     

  • Procedures and Steps
    1. Download the relevant application form (Application Form for VAT Administrative Exceptions or Application Form for Excise Tax Administrative Exceptions).
    2. Fill in the form electronically.
    3. Prepare the relevant evidence and supporting documents.
    4. Compose an email to specialexceptions@tax.gov.ae and attach the filled application form, as well as the relevant evidence and supporting documents.
    5. Send the email.
  • FAQs

    1. Can a back-dated administrative exception be requested?

    A back-dated administrative exception may not be requested in relation to the length of the tax period or the quarterly tax period stagger. If the applicant wishes to receive a back-dated administrative exception in relation to tax invoices and tax credit notes, time required to export goods, or export documents, 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 exception is granted in relation to the length of the tax period or the quarterly tax period stagger, the decision is valid until the applicant requests an amendment or the FTA informs the person of an amendment. Where an exception is granted in relation to tax invoices and tax credit notes, time required to export goods, or export documents, the decision is valid for 3 years from the effective date, unless the relevant provisions of the tax legislation are repealed or amended.

    3. Can I object to an administrative exception decision?

    Administrative exception decisions may be objected to through the standard process, i.e. through submitting a reconsideration request to the FTA.

    4. What happens upon the expiry of the administrative exception?

    The administrative exception may be renewed by submitting a new administrative exception request, containing all necessary documents, as well as the administrative exception decision the applicant wishes to renew.

    5. Can administrative exception decisions be used by other persons?

    Administrative exception decisions only relate to the applicant and persons mentioned in the decision.

  • Relevant Publications
  • Terms & Conditions
    1. The applicant must be registered for Tax with the FTA.
    2. This service must not be used to request an exception from paying taxes or waiving / reducing penalties.
    3. If the application is incomplete, or additional information is required, the FTA will request additional documentation. After submitting the additional documentation, it may take the FTA a further 45 / 25 business days to respond to the updated request.
    4. This service must not be used for VAT and Excise Tax registration exception requests. Such service may be accessed by clicking here.
    5. The application form must be filled electronically. Handwriting is not accepted.

Do you find this content helpful ?

Yes No
Page last updated: : Thursday, February 17,2022
Number of hits : 1212 hits