Refund Scheme for Business Visitors

Eligibility Criteria: Foreign businesses without a UAE establishment can claim VAT refunds if from reciprocal countries, registered in their home jurisdiction, not tour operators, and meeting UAE VAT recovery restrictions.

Refund Process: Refund claims cover 12-month periods with a minimum AED 2,000 threshold. Applications must be submitted between March 1–August 31 for VAT incurred in the preceding calendar year.

Application Requirements: Businesses must provide tax compliance certificates, declarations on recoverable input tax, compliant invoices with proof of payment, bank details, and signatory information, with specific documents couriered to the FTA promptly.

Processing Timelines: The FTA processes refund claims within four months of submission, with payments issued in AED within 10 business days after approval, ensuring timely reimbursements for eligible applicants.