UAE: VAT Refund For Exhibitions And Conferences

Suppliers of certain services in exhibitions and conferences are given the relief to be able to claim a refund of the VAT charged to their international customers.

General Conditions

1. Supply is for granting either the: Right to attend or participate: Right to occupy space
2. Recipient does not have a place of Establishment or Fixed Establishment in the UAE
3. Recipient is not registered or required to register for VAT in UAE
4. Written declaration from the Recipient
5. Recipient has not paid the amount of VAT to the Supplier

The effect of these rules is that the international customers will not bear the cost of VAT when acquiring qualifying and conference services.

Supplier Eligibility

• Registered for VAT and has a place of residence in the UAE
• In the business of providing the services as per trade license
• Licensed by the FTA for the VAT Refund scheme

Supplier's VAT Return

• VAT is still charged on the supply, but not collected from customer
• The refund amount should be claimed in the adjustment column for the relevant Emirate in Box 1 of the return

How can Crowe help?

1. Assess the eligibility to apply for the VAT refund scheme
2. Assist in the licensing application to qualify for the VAT refund scheme with the FTA 
3. Assist in the application for license renewal\
4. Assist in the preparation of VAT returns for proper reporting of supplies subject to the VAT refund scheme