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Cabinet Decision No. 41 of 2018 establishes the legal framework for the UAE's Tax Refunds for Tourist Scheme, allowing overseas tourists to recover Value Added Tax on eligible goods. It sets out the core mechanism, defining key terms and outlining the conditions for a tourist to qualify for a refund, which must meet the criteria in Article 68 of the VAT Executive Regulations. The Decision details the roles and responsibilities of the scheme Operator, participating Retailers, and the tourist. It also empowers the FTA Chairman to determine the scheme's start date, minimum refund values, and operational procedures.

This is not an Official Translation:

Introducing the Tax Refunds for Tourist Scheme

Cabinet Decision No. 41 of 2018

Issued 24 July 2018 - (Effective from Date of issuance)

The Cabinet:

Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,
Federal Law No. 7 of 2017 on Tax Procedures,
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
Pursuant to the presentation of the Minister of Finance and the approval of the Cabinet,

Has decided:

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: