Federal Tax Authority Decision No. 2 of 2018 establishes the operational framework for the Tax Refunds for Tourists Scheme, implementing Cabinet Decision No. 41 of 2018. It details the procedures for retailers and tourists, referencing eligibility criteria under Article 68 of the VAT Executive Regulations. The Decision outlines retailer obligations for verifying tourist status, purchase procedures, and the issuance of refund claims. It sets key conditions, including a minimum tax-inclusive purchase of AED 250, a 90-day period for exporting goods, and specific administrative fees. The Decision also defines excluded goods, such as consumed items and vehicles.