You can claim VAT refunds in a number of circumstances. You may be a taxable person in a net tax refundable position or someone who is eligible for refunds under the special schemes. Refer to the detailed guidance on the conditions and requirements for VAT refunds below:

• VAT refunds for taxable persons.
• VAT refunds for foreign businesses.
• VAT refund for tourists.
• VAT refund for UAE nationals building new residences.
• VAT refunds for Foreign Governments, International Organizations & Diplomatic Bodies.