Foreign Governments – Article 69 – VAT Executive Regulations

Article 69 – Foreign Governments

1. Where Tax is incurred by foreign governments, international organisations, diplomatic bodies, and missions, or by an official thereof, the foreign governments, international organisations, diplomatic bodies, and missions may submit a claim on a form issued by the Authority requesting repayment of the Tax charged.

2. The application of Clause 1 of this Article is subject to the following conditions:

1. a. Goods and Services are acquired exclusively for official use.
2. b. The country in which the relevant foreign government, international organisation, diplomatic body, or mission is established or has its official seat excludes the same type of entities that belong to the State from the burden of any Tax in that country.
3. c. The refund claim is consistent with the terms of any international treaty or other agreement concerning the liability to tax of such a foreign government, international organisation, diplomatic body, or mission.
4. d. The official of a foreign government, international organisation, diplomatic body, or mission who benefits from the refund should not hold UAE Nationality or have a residence visa under the sponsorship of an entity other than the foreign government, international organisation, diplomatic body, or mission itself, and should not carry out any Business in the State.