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Cabinet Decision No. 82 of 2022 introduces a special refund scheme for Value Added Tax (VAT) incurred on the construction and operation of mosques in the UAE. This Decision allows Donors to recover Input Tax on costs related to building, equipping, and furnishing mosques, as detailed in Articles 2 and 3. Similarly, Operators can reclaim VAT on operational and maintenance expenses under the conditions in Articles 4 and 5. Eligibility for refunds is contingent upon obtaining specific approvals and certificates from a Competent Authority. This mechanism complements the VAT system under Federal Decree-Law No. 8 of 2017 and is retroactively effective from 1 January 2018.

This is not an Official Translation:

Refund of Input Tax Incurred on the Construction and Operation of Mosques

Cabinet Decision No. 82 of 2022

Issued 16 Aug 2022 - (Effective from 29 Oct 2022)

The Cabinet has decided:

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 Establishments of the Federal Tax Authority and its amendments,
Federal Law No. 7 of 2017 on Tax Procedures and its amendments,
Federal Decree-Law No. 8 of 2017 on Value Added Tax,
Federal Law No. 4 of 2018 on the Organisation and Care for Mosques,
Federal Law No. 5 of 2018 on Endowment,
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, and
Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,

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: