Unified UAE Legislation Database

VAT Refund in the UAE

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://
Analytical articles from Real Law service

1. VAT Registration for Taxpayers in the UAE
2. VAT Exemption for Taxpayers in the UAE
3. VAT Accrual in the UAE
4. VAT Refund in the UAE 
5. Determining the Tax Base When Operating in Free Zones, Foreign Jurisdictions, and Combined Operations Involving Them 
6. Import VAT and Determining the Place of Supply
7. Tax Groups for VAT in the UAE
8. VAT return and Payment Procedure with the FTA
9. VAT Deregistration in the UAE

10. VAT Refund for Tourists in the UAE

11. Tax Agent in the UAE and Their Role in VAT Matters

12. Determining the VAT Tax Base Date in the UAE

13. Accounting for Advance Payments and Deemed Supply in the UAE

14. Tax Audits and Fines under VAT in the UAE

Review by Real Law

The UAE’s Value Added Tax (VAT) system offers registered taxpayers the opportunity to refund the VAT paid. This refund option allows companies to reduce their tax burden by recovering input VAT paid on goods and services used in their operations.


This review covers the key aspects of the VAT refund process, including eligibility criteria, special cases, limitations and specific calculation features.


Principles of VAT Refund

The VAT refund (or...