This service guide outlines the procedure for Retailer Registration in the VAT Refund Scheme for Tourists, managed by the United Arab Emirates Federal Tax Authority and Planet Tax Free LLC. It enables VAT-registered businesses to facilitate tax-free shopping for international visitors. The document details the stringent registration prerequisites, requiring businesses to possess a good credit rating and a flawless record of tax compliance without outstanding penalties. Furthermore, it mandates that retailers provide a refundable financial collateral, in the form of a bank guarantee or security cheque, determined directly by the service provider.