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VAT and Excise Tax Refunds for Missions, Diplomatic Bodies and International Organizations
Page last updated:: Wednesday, July 05, 2023
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  • Type

    Refunds

  • Service Category

    From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable – Through the account previously created to register for Tax with the FTA

  • Categories of Customers

    All eligible entities who are registered for VAT and Excise Tax with the FTA

  • Relevant Publications

  • Sustainable Development Goals

  • Service Card Rating

VAT and Excise Tax Refunds for Missions, Diplomatic Bodies and International Organizations
  • Service Description
    Use this service if you are an accredited foreign mission or a diplomat and wish to claim VAT or/and Excise Tax refund on certain goods and services
  • Channels and working hours
    EmaraTax platform:
    24 hours a day, 7 days a week
     
  • Service Fees Details
    Free of charge
  • Estimated Time to Submit Application
    25 Minutes
  • Estimated Time to Complete Application by the FTA
    The estimated time to complete the application by the FTA is 20 business days from receipt of a completed request. In certain instances, however, the FTA may require additional time to process your request and the FTA will inform you when this is required. If the request submitted is incomplete and the FTA requires additional information, you will need to provide the additional information and re-submit the application and once submitted the time process will reset.
  • Required Documents and Forms
    Required documents for VAT Refund:
    To facilitate your refund claim, the basic details about the accredited foreign mission should already have been provided by MOFAIC to the FTA to reduce the level of information necessary to support your claim. It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:
    1. Proof of VAT tax payment on retails purchases. Copies of these documents should be submitted with the form (Required only for the invoice copies of a value above AED 5,000)
    2. Proof of your diplomatic identity issued by MOFAIC.
    3. Copy of passport.
    4. Bank account validation letter in case of international bank.
    5. The completed scanned copy of the signed and stamped declaration must be uploaded in the system to proceed with the submission of refund request.

    Notes:
    1. Input should not be more than 500 words
    2. You may attach the relevant supporting documents to facilitate the processing of your request. You may hide certain information that is commercially sensitive when submitting the document(s)
    3. Accepted file types are PDF, JPG, PNG and JPEG. The individual file size limit is 5 MB.
    Required Documents for Excise Refund:
    To facilitate your refund claim, the basic details about the accredited foreign mission should already have been provided by MOFAIC to the FTA to reduce the level of information necessary to support your claim. It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:
    1. Proof of Excise tax payment on purchases. Copies of these documents should be submitted with the form (Required only for the invoice copies of a value above AED 5,000)
    2. Proof of your diplomatic identity issued by MOFAIC.
    3. Copy of passport.
    4. Bank account validation letter in case of international bank.
    5. The completed scanned copy of the signed and stamped declaration must be uploaded in the system to proceed with the submission of refund request.
    In addition to the above, you will be asked for additional documents if you are applying for Excise refund as follow:
    6. Upload scanned copies of Customs Declaration.
    7. Upload any supporting documents.
    Notes:
    1. Input should not be more than 500 words
    2. You may attach the relevant supporting documents to facilitate the processing of your request. You may hide certain information that is commercially sensitive when submitting the document(s)
    3. Accepted file types are PDF, JPG, PNG and JPEG. The individual file size limit is 5 MB.

    Required Forms: N/A
     
  • Procedures and Steps
    1. Please check the eligibly criteria and Frequently Asked Questions.
    2. Please have the required documents to hand including any required templates. 
    3. Complete and submit the online application form.
    Note: You can save your application and return to continue working on it in your own time.
  • FAQs
    VAT Refund FAQs:
    1. How can I grant permission to the undersecretary account to submit claims on my behalf?
    On successful completion of registration process, a unique registration number will be generated with the login in details. Upon login, there will be an option to update master details based on entity type (undersecretary, accredited foreign missions, diplomats). This process also enables the linking and delinking of Accredited Foreign Missions and Diplomats to Undersecretary account, thereby permitting Undersecretary to submit claim on behalf of individual Accredited Foreign Mission and Diplomat.

    2. Is the accredited foreign mission and diplomats refund available to only activities undertaken by accredited foreign mission?
    Yes. Refund claims can be made both in respect of the activities of the Accredited Foreign Missions but also in respect of costs incurred by those members of its staff who meet the relevant conditions to obtain a refund.

    3. What is the frequency for submitting the refund claims?
    If the value in total requested claim amount is less than AED 10,000, then the claim should be submitted on a quarterly basis. 
    If the value in total requested claim amount is greater than or equal to AED 10,000, then the refund can be made on a monthly basis (where the date of first and last expense belong to the same calendar month), otherwise on a quarterly basis (where the date of first and last expense does not belong to the same calendar month).
    Accredited Foreign Missions \ International Organizations: The refund form should be submitted on a quarterly basis, or on a monthly basis if the VAT refund amount requested is AED 10,000 or more.   
    Diplomats \ International Organizations Employees: The refund Form should be submitted when the amount of claimable tax reach 1,000 AED or prior to his\her end of service in the UAE (Deregistration date).

    4. What is considered to be reclaimable for the purpose of this refund scheme?
    In order for a refund claim to be considered by the FTA, it must meet the following conditions:
    Criteria relating to the use of the goods/ services purchased
    Goods and Services are acquired exclusively for official use.
    Goods and Services acquired by diplomats while on their official duty in the country. 
    The value of each tax invoice making up the claim must in all cases exceed AED200.
    Criteria relating to the value of purchase
    The FTA requests that only those invoices with a value of over 5000 AED should be submitted for review, although all invoice details on which VAT is being reclaimed should be listed in the schedule provided on the reclaim form.
    The invoice should be issued by a registered supplier and show the TRN of the supplier and VAT value.

    5. How can I claim VAT on imports for the purpose of this special scheme?
    If the import is related to the permitted diplomatic or consular activities of the Accredited Foreign Mission/Diplomat (i.e., not any business activity that should be subject to UAE VAT), there is a separate arrangement in place between MOFAIC and FTA to settle the VAT payment. Therefore, the Accredited Foreign Mission/Diplomat will not pay VAT at the point of import and will therefore not be required to reclaim any refunds in relation to import VAT. Customs declarations will need to be completed at the point of import as per normal customs procedures. Once the declaration is approved, a VAT payment will need to be made. This payment will be managed by MOFAIC; please liaise with MOFAIC on the detailed procedures for this.

    6. What is the estimated timeframe to receive a response from the FTA after submission of your application? 
    The estimated time to complete the application by the FTA is 20 business days from receipt of a completed request. In certain instances, however, the FTA may require additional time to process your request and the FTA will inform you when this is required. If the request submitted is incomplete and the FTA requires additional information, you will need to provide the additional information and re-submit the application and once submitted the time process will reset.

    7. If the application is approved, how long would it take to process the refund?
    Once your claim is approved, the FTA will aim to issue the refund within 10 business days. The Refund will be paid in United Arab Emirates dirhams (AED). Please note that the actual transfer of the funds and receipt of the payment will depend on the receiving bank. The receiving bank may also impose additional charges.

    Excise Refund FAQs:
    1. How can I grant permission to the undersecretary account to submit claims on my behalf?
    On successful completion of registration process, a unique registration number will be generated with the login in details. Upon login, there will be an option to update master details based on entity type (undersecretary, accredited foreign missions, diplomats). This process also enables the linking and delinking of Accredited Foreign Missions and Diplomats to Undersecretary account, thereby permitting Undersecretary to submit claim on behalf of individual Accredited Foreign Mission and Diplomat.

    2. Is the accredited foreign mission and diplomats refund available to only activities undertaken by accredited foreign mission?
    Yes. Refund claims can be made both in respect of the activities of the Accredited Foreign Missions but also in respect of costs incurred by those members of its staff who meet the relevant conditions to obtain a refund.

    3. What is the frequency for submitting the refund claims?
    If the value in total requested claim amount is less than AED 10,000, then the claim should be submitted on a quarterly basis. 
    If the value in total requested claim amount is greater than or equal to AED 10,000, then the refund can be made on a monthly basis (where the date of first and last expense belong to the same calendar month), otherwise on a quarterly basis (where the date of first and last expense does not belong to the same calendar month).
    Accredited Foreign Missions \ International Organizations: The refund form should be submitted on a quarterly basis, Or on a monthly basis if the VAT refund amount requested is AED 10,000 or more.   
    Diplomats \ International Organizations Employees: The refund Form should be submitted when the amount of claimable tax reach 1,000 AED or prior to his\her end of service in the UAE (Deregistration date).

    4. What is considered to be reclaimable for the purpose of this refund scheme?
    In order for a refund claim to be considered by the FTA, it must meet the following conditions:
    Criteria relating to the use of the goods/ services purchased
    Goods and Services are acquired exclusively for official use;
    Goods and Services acquired by diplomats while on their official duty in the country; 
    The value of each tax invoice making up the claim must in all cases exceed AED200.
    Criteria relating to the value of purchase
    The FTA requests that only those invoices with a value of over 5000 AED should be submitted for review, although all invoice details on which VAT is being reclaimed should be listed in the schedule provided on the reclaim form;
    The invoice should be issued by a registered supplier, and show the TRN of the supplier and Excise value

    5. What is the estimated timeframe to receive a response from the FTA after submission of your application? 
    The estimated time to complete the application by the FTA is 20 business days from receipt of a completed request. In certain instances, however, the FTA may require additional time to process your request and the FTA will inform you when this is required. If the request submitted is incomplete and the FTA requires additional information, you will need to provide the additional information and re-submit the application and once submitted the time process will reset.

    6. If the application is approved, how long would it take to process the refund?
    Once your claim is approved, the FTA will aim to issue the refund within 10 business days. The Refund will be paid in United Arab Emirates dirhams (AED). Please note that the actual transfer of the funds and receipt of the payment will depend on the receiving bank. The receiving bank may also impose additional charges.
  • Terms & Conditions

    VAT:
    The information given below is intended to help determine your eligibility to apply for this service. The conditions to claim VAT tax refunds for accredited foreign missions and Diplomats are as follows:
    1. You can request for a refund if you are registered for VAT and you have a valid Tax Registration Number (TRN). You may also submit the application on behalf of a registrant if you are the Registrant’s Tax Agent or Legal Representative. Whereas the account can be managed by the registrant only and not a tax agent.
    2. You do not hold UAE Nationality.
    3. You do not have a visa under the sponsorship of an entity other than the foreign government, international organisation, diplomatic body or mission.
    4. You do not carry out business in the UAE.
    5. You are regarded as an accredited foreign mission (i.e., those diplomatic and consular missions and bodies, international and regional organisations and the offices of the aforementioned that are recognised by and are permitted to operate in the UAE, diplomat named in the list of accredited missions and diplomats published by the Ministry of Foreign Affairs and International Cooperation (“MOFAIC”), that meet the following conditions:
    a. Undertake diplomatic or consular representation of your home country in the UAE and conduct your activity according to the provisions of relevant bilateral international agreements with the UAE; and
    b. Recognized by MOFAIC.

     

    Excise:
    The information given below is intended to help determine your eligibility to apply for this service. The conditions to claim Excise tax refunds for accredited foreign missions and Diplomats are as follows:
    1. You can request for a refund if you are registered for Excise tax, and you have a valid Tax Registration Number (TRN). You may also submit the application on behalf of a registrant if you are the Registrant’s Tax Agent or Legal Representative. Whereas the account can be managed by the registrant only and not a tax agent.
    2. You do not hold UAE Nationality.
    3. You do not have a visa under the sponsorship of an entity other than the foreign government, international organisation, diplomatic body or mission.
    4. You do not carry out business in the UAE.
    5. You are regarded as an accredited foreign mission (i.e., those diplomatic and consular missions and bodies, international and regional organisations and the offices of the aforementioned that are recognised by and are permitted to operate in the UAE, diplomat named in the list of accredited missions and diplomats published by the Ministry of Foreign Affairs and International Cooperation (“MOFAIC”), that meet the following conditions:
    a. Undertake diplomatic or consular representation of your home country in the UAE and conduct your activity according to the provisions of relevant bilateral international agreements with the UAE; and
    b. Recognized by MOFAIC. 

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Page last updated: : Wednesday, July 05,2023
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