1. Brief overview of this guide
This guide is prepared to help you submit your VAT Administrative Exception request (referred to as “Exception Request”) to the Federal Tax Authority (“FTA”) related to the specific cases detailed below. It provides you with:
- an overview of the categories for which an Exception Request can be made.
- an explanation of the fields and information you might see or need to complete the form.
2. Purpose of the VAT Administrative Exception Request
2.1 What is a VAT Administrative Exception?
A VAT Administrative Exception is a mechanism which provides registrants with concessions / exceptions allowed by the Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments (“Decree-Law”) or Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments (“Executive Regulation”) if difficult circumstances prevent them from following certain procedural aspects of the Decree-Law or the Executive Regulation.
VAT Administrative Exceptions are grouped into the following categories and are relevant to VAT only:
- Tax Invoices
- Tax Credit Notes
- Length of the Tax Period
- Stagger
- Evidence to prove export of goods
- Time for the export of goods
2.2 Who is eligible to make a VAT Administrative Exception Request?
The applicant must:
- be a registrant with the FTA;
- satisfy the requirements in respect of the relevant Exception Request, as outlined below; and
- provide all relevant supporting documentation.
Download the complete VAT Administrative Exceptions Guide – EN – 16 06 2023