Registration for Tourist Refund Scheme

Under this scheme, the VAT paid by the overseas tourist is refunded. However, the tax refund under the tourist refund scheme is subject to fulfillment of certain conditions.

 

For purpose of VAT in UAE, an overseas tourist means, any natural Person who is not a resident in any of the Implementing States and who is not a crew member on a flight or aircraft leaving an Implementing State.

 

• The Goods which are subject to the tax refunds for tourists’ scheme must be supplied to an overseas tourist who is in the State during the purchase of the Goods from the supplier
• At the date of supply, the overseas tourist intends to depart from the State within 90 days from that date, accompanied by the Goods
• The relevant Goods are exported by the overseas tourist to a place outside the Implementing States within 3 months from the Date of Supply, subject to such conditions and verifications as may be imposed by the Authority