The following expenses would generally be eligible for a refund of UAE VAT: Fuel; Accommodation; Food, drink and restaurant services; Admission to fairs and exhibitions and other general business expenses (such as professional fees).

Only a single (annual) claim for a refund of UAE VAT may be submitted.

A claim for a refund of UAE VAT must exceed AED 2000.00.

A refund of UAE VAT needs to be submitted electronically through the digital portal managed by the UAE VAT Authority.

An entity will generally be entitled to a refund of UAE VAT if it is not established in the UAE and does not have a VAT registration in the UAE and also does not make taxable supplies that are subject to UAE VAT. Additionally, an entity must be established in a country that has entered into reciprocity agreements with the UAE regarding VAT refunds.

The following documents would need to be submitted as part of a refund of UAE VAT: invoices for which a refund is claimed and proof of payment of these invoices, UAE VAT refund letter, commercial register, valid tax certificate, bank certificate and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent).