Apr 03, 2019 
VAT
VAT refund for business visitors
Background to VAT Refunds for Business Visitors
A foreign business may be entitled to VAT relief (by way of a refund of tax paid) in certain instances.
1.1. Who can claim a refund?
Only foreign businesses that carry on a Business and meet the following conditions (hereinafter referred to as “Foreign Business”) are eligible to apply for a refund:
- They have no place of establishment 1 or fixed establishment2 in the UAE or the Implementing State3;
- They are not a Taxable Person4 in the UAE;
- They are registered as an establishment with a competent authority in the jurisdiction in which they are established;
- They are from a country that has a value added tax and which also provides refunds of VAT to UAE entities in similar circumstances.
- The place where a Business is legally established in a country pursuant to the decision of its establishment, in which significant management decisions are taken and central management functions are conducted.
- Any fixed place of business, other than the Place of Establishment, in which the Person conducts his business regularly or permanently and where sufficient human and technology resources exist to enable the Person to supply or acquire Goods or Services, including the Person’s branches.
- The GCC States that have implemented VAT in full compliance with the Common VAT Agreement of the States of the Gulf Cooperation Council and which is recognising the UAE as an Implementing State.
- Any Person registered or obliged to register for Tax purposes under the VAT Law
- Businesses resident in any GCC State that is not considered to be an Implementing State may submit a VAT refund application to claim back VAT incurred in the UAE under this scheme.
- the Foreign Business makes supplies in the UAE (unless the recipient is obliged to account for VAT under reverse charge mechanism);
- the input tax in respect of any goods or services is subject to a statutory ‘block’ and so would not be recoverable by a taxable person in the UAE (please refer to Article (53) of Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No(8) of 2017 on Value Added Tax); or
- the Foreign Business is
