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This official FTA guide (VATGEX1) provides comprehensive instructions for VAT registrants seeking an Administrative Exception from certain procedural requirements of UAE tax law. It outlines the process for submitting a request via the Emaratax portal when difficult circumstances prevent compliance. The guide details eligibility criteria and the six specific categories covered: Tax Invoices, Tax Credit Notes, Length of the Tax Period, Stagger, Evidence for Export, and Time for Export. It primarily clarifies the practical application of provisions within Articles 30, 59, 60, and 62 of the VAT Executive Regulation (Cabinet Decision No. 52 of 2017).

VAT ADMINISTRATIVE EXCEPTIONS GUIDE

VAT Guide | VATGEX1

June 2023

1. Brief overview of this guide

2. Purpose of the VAT Administrative Exception Request

2.1. What is a VAT Administrative Exception?
2.2. Who is eligible to make a VAT Administrative Exception Request?
2.3. What are the categories covered under VAT Administrative Exception?
2.4. How to make a Request?
2.5. Who can submit the VAT Administrative Exception Application Form on your behalf?

3. What information will you need when completing the VAT Administrative Exception Application Form?

4. Completing your VAT Administrative Exception Application Form

5. Submitting the VAT Administrative Exception Form

6. Response from the FTA on your VAT Administrative Exception request

7. Updates and Amendments

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.

Purpose of the VAT Administrative Exception Request

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

Details of the above categories are documented in section 2.3.

NOTE: VAT registration exception is not covered under this process. Exceptions related to VAT registration can be done through the relevant process and form.

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.

Contents

Brief overview of this guide

Purpose of the VAT Administrative Exception Request

What is a VAT Administrative Exception?

Who is eligible to make a VAT Administrative Exception Request?

What are the categories covered under VAT Administrative Exception?