Federal Tax Authority Decision No. 1 of 2018 On the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist Scheme

The Chairman of the Board of Directors of the Federal Tax Authority,

- Having reviewed the Constitution,

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority;

- Federal Decree-Law No. 8 of 2017 on Value Added Tax;

- Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No.8 of 2017 on Value Added Tax; and

- Cabinet Decision No. 41 of 2018 on Introducing the Tax Refunds for Tourist Scheme,

Has decided:

Article 1 — Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist Scheme

A retailer wishing to participate in the Value Added Tax Refunds for Tourist Scheme shall be required to:

1. Be registered with the Federal Tax Authority and hold a valid Tax Registration Number for VAT purposes.

2. Be a seller of goods that are not excluded from refund as determined by the Federal Tax Authority.

3. Submit an application to join the scheme as determined by the Federal Tax Authority and be subject to a credit check by the Operator.

4. Regularly submit VAT returns an...