UAE VAT refund for foreign businesses

Deadline approaching

The deadline for non-resident businesses to submit requests for Value Added Tax (VAT) refunds in the United Arab Emirates (UAE) is fast approaching.

Applications must be submitted by 1 October 2019 to the UAE Federal Tax Authority (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.

Businesses in the following countries are eligible:

  • Austria
  • Bahrain
  • Belgium
  • Denmark
  • Finland
  • France
  • Kuwait
  • Iceland
  • Isle of Man
  • Lebanon - in certain circumstances
  • Luxembourg
  • Namibia - refunds only available for business goods that are exported and not for services consumed in the UAE.
  • Netherlands
  • New Zealand
  • Norway
  • Oman
  • Qatar
  • Saudi Arabia
  • South Africa - refunds only available for expenses relating to goods that are exported from a designated UAE port within 90 days and does not apply to services.
  • Sweden
  • UK
  • Zimbabwe
  • Switzerland
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