Federal Tax Authority Decision No. 1 of 2018 on the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourists 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.
Article (1) Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist Scheme
- Be registered with the Federal Tax Authority and hold a valid Tax Registration Number for VAT purposes.
- Be a seller of goods that are not excluded from refund as determined by the Federal Tax Authority.
- Submit an application to join the scheme as determined by the Federal Tax Authority and be subject to a credit check by the Operator.
- Regularly submit VAT returns and settle payable tax to the FTA.
Article (2) Cancelation of Retailer’s Participation
The FTA may cancel the participation of any retailer who is participating in the VAT Refunds for Tourist Scheme in the event that the Retailer does not fulfill the obligations imposed on the Retailer, whether these are tax obligations in accordance with issued tax legislations or the obligations stipulated in the contract between the Operator and the Retailer.
Article (3) Cancellations
Any provision violating or conflicting with the provisions of this Decision shall be abrogated.
Article (4) Implementation of the Provisions of the Decision
The provisions of this Decision shall be implemented as of the date of issuance.