This guide provides detailed guidance on the special VAT refund mechanism for constructing and operating Mosques in the UAE. It clarifies the application of Cabinet Decision No. 82 of 2022 and Ministerial Decision No. 162 of 2022. The document outlines the specific eligibility criteria for both Donors (for construction) and Operators (for operation) to recover input tax. It details the definition of eligible goods and services, mandatory documentation such as the Mosque Operation Commencement Certificate, and the formal process for submitting refund requests through the FTA's e-Services platform, including specific timelines and verification procedures.