VAT Refund for Exhibitions and Conference

The Supplier providing the Exhibition and Conference Services will charge VAT at 5% in respect of the Services.  However, in certain situations, the Supplier will be able to refund the VAT amount that it charges on the Services as long as the Supplier does not collect the VAT amount from the International Customer – therefore, in effect, passing the benefit of the refund to the International Customer by ensuring that UAE VAT is not a cost to the Customer.

 

The following conditions must be met for the supplier to be able to claim the refund from the FTA:

  1. The supply is of Exhibition and Conference Services – that is, either of the grant of the right to access, attend or participate in an Exhibition or Conference or the grant of the right to occupy space for the purposes of conducting an Exhibition or Conference.
  2. The recipient of the Exhibition and Conference Services does not have a Place of Establishment or a Fixed Establishment in the State.
  3. The recipient of the Exhibition and Conference Services is not registered for VAT or required to register for VAT in the UAE.
  4. The Supplier has obtained a written declaration from the recipient confirming that the recipient does not have a Place of Establishment or a Fixed Establishment in the UAE, and is not registered or required to register for VAT in the UAE.
  5. The recipient of the Exhibition and Conference Services has not paid the amount of VAT to the Supplier.

 

Where the conditions above are met, the Supplier of Exhibition and Conference Services can request the refund of VAT charged on the supply of the Exhibition and Conference Services on the Supplier’s VAT Return which relates to the Tax Period in which the date of supply for the Exhibition and Conference Services was triggered. The amount of the refund requested must be either equal or less than the VAT charged on the supply of the Services.