Cabinet Decision No. 26 of 2018 establishes a special Value Added Tax refund scheme for suppliers of exhibition and conference services in the UAE. This Decision complements the framework of Federal Decree-Law No. 8 of 2017. It allows licensed suppliers to claim a refund of VAT on services provided to international recipients who do not have a Place of Establishment or Fixed Establishment in the State. Article 2 specifies the mandatory conditions, including that the recipient must not be a VAT Registrant and has not paid the tax to the supplier, who claims the refund via their tax return.