GCC Indirect Tax Weekly Digest

UAE developments

VAT refunds for foreign businesses: Germany added to list of eligible countries; deadline approaching

The United Arab Emirates (UAE) Federal Tax Authority (FTA) has published an updated version of its guide on Value Added Tax (VAT) refunds for business visitors.

The list of eligible countries has been updated to include Germany. In addition, further details have been added to the guidance on submitting a Refund Form.

For a full list of eligible countries, please see Appendix A of the guide.

The deadline for non-resident businesses to submit requests for VAT refunds in the UAE is fast approaching.

Applications must be submitted by 1 October 2019 to the FTA to recover VAT incurred during the 2018 calendar year. Foreign businesses should assess whether they qualify for a refund and start calculating the amount of UAE VAT they can reclaim.

This scheme is open to businesses which meet the following criteria:

• No place of establishment or fixed establishment in the UAE;
• Not a taxable person in the UAE;
• Not carrying on a business in the UAE; and
• Carrying on a business and registered for VAT (or equivalent) overseas.

This digest is for information purposes only and should not be construed as advice. It does not necessarily cover every aspect of the topics with which it deals. You should not act upon the contents of this alert without receiving formal advice on your particular circumstances.