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This Federal Tax Authority (FTA) guide explains the VAT refund scheme for exhibition and conference services, applicable to suppliers and their international customers. It details the mechanism under which licensed suppliers can refund the 5% VAT charged on services, such as granting space or access to events, to eligible non-resident customers. The guide outlines the licensing process, eligibility criteria, and documentation requirements for suppliers. It clarifies the practical implementation of Article 75 of Federal Decree-Law No. 8 of 2017 and Cabinet Decision No. 26 of 2018, ensuring international customers without a UAE establishment are not burdened with VAT.

USER GUIDE FOR SUPPLIERS AND RECIPIENTS OF EXHIBITION AND CONFERENCE SERVICES

VAT REFUND FOR EXHIBITIONS AND CONFERENCES

July 2018

1. Brief overview of this user guide

2. Definitions

3. Mechanism of the refund

3.1. References in the Law and Executive Regulation
3.2. How does it work?
3.3. Who is eligible to be licensed under the scheme?
3.4. When can VAT refund be provided to customers?

4. The Licensing Application

4.1. Eligibility criteria
4.2. Documents the Supplier should provide to FTA

5. How to apply to the FTA to be a Supplier for Exhibitions and Conferences Services

6. Processing the Supplier' s application by the FTA

7. Licence Renewal (applies to scenario A)

7.1. When should the Supplier apply for renewal?
7.2. How to apply for licence renewal
7.3. Penalties for expired licences

8. Providing VAT refund on Services supplied to International Customers

8.1. Documents to be collected from International Customers
8.2. Processing the request by the Supplier
8.3. Record Keeping

9. Filing Returns by the Supplier to the FTA

10. Registration requirements in the UAE for International Customers

Appendix 1: Supplier' s Licence Application Form to grant the right to occupy space

Appendix 2: Supplier' s Licence Application Form to grant access to events

Appendix 3: Declaration Letter Template for the International Exhibitor / International Attendee of a Conference

Brief overview of this user guide

Suppliers of certain services are able to claim a refund of the amount of VAT which they charge on supplies of these services to their international customers. There are a number of conditions which have to be met for the ability to reclaim the VAT to arise, including that the supplier should not collect the VAT component from the relevant international customers. The effect of these rules is that the international customers will not bear the cost of VAT when acquiring qualifying exhibition and conference services.

The services which fall under this refund scheme are the services of:

Granting the right to occupy space for the purposes of conducting an exhibition or conference; and
Granting the right to access, attend or participate in an exhibition or conference.

This document provides guidance to both supplier of qualifying services and their customers in respect of the following:

The Supplier providing the Exhibition and Conference Services will charge VAT at 5% in respect of the Services. However, in certain situations, the Supplier will be able to refund the VAT amount that it charges on the Services as long as the Supplier does not collect the VAT amount from the International Customer – therefore, in effect, passing the benefit of the refund to the International Customer by ensuring that UAE VAT is not a cost to the Customer.

The Supplier must receive the declaration letter from the International Customer and supporting documents (if any) before applying the VAT refund scheme. Where the conditions for the VAT refund are met, the Supplier must:

Contents

Brief overview of this user guide