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A foreign business may be entitled to enjoy VAT Refunds of tax paid in certain instances.
Read Detailed Guide
Only foreign businesses who meet the following conditions (hereinafter referred to as “Foreign Business”) are eligible to apply for a Refund:
- They have no place of establishment or fixed establishment in the UAE or an Implementing State.
- They are not a Taxable Person in the UAE.
- They are not carrying on Business in the UAE.
- They are carrying on a Business and are registered as an establishment with a competent authority in the jurisdiction in which they are established.
- Original Tax Compliance Certificate (such as business status certificate, certificate of commercial activities or equivalent) in Arabic or English issued by the relevant competent Tax Administration reflecting your tax registration number (“TRN”) attested by UAE Embassy in country of tax registration.
- If you are undertaking exempt or non-business activities in your country of establishment, which do not give you the right to fully recover any input tax, you will need to provide a letter, or alternative evidence, from your Tax Administration which would indicate the level of input tax you are eligible to recover on expenses.
- The relevant tax invoices with proof of payment that you are claiming for refund.
- Copy of passport of the Authorised Signatory.
- Proof of Authority of the Authorised Signatory.
- Log in to FTA’s e-Services platform.
- Access the refund application form for the recovery of VAT foreign businesses.
- Fill out the application and submit it according to the steps mentioned in the user guide to recover VAT for foreign businesses with attaching the supporting documents.
- Once all the relevant documents are received the Authority will process the refund request within 4 months from the date of receiving all required original documents.
- To submit the required documents as a hard copy, they should be sent to the following address: Federal Tax Authority, P.O. Box 2440 – Dubai. To submit the required documents as a soft copy, you can email them to ForeignBusiness@tax.gov.ae
Disclaimer: Whether you chose to submit your supporting documents as a hard copy or a soft copy, the FTA requires the original hard copy of the Tax Compliance Certificate to be submitted.
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