UAE: One-year time limit for claiming VAT refunds by tourists

VAT refund operator must return any unclaimed VAT amounts to the tax authority within one month of the expiration of the prescribed time limit

VAT refund operator must return any unclaimed VAT amounts to the tax authority

The tax authority of the United Arab Emirates (UAE) issued a new Decision No. 4 of 2022—effective 1 June 2022—which establishes a one-year time limit for tourists to claim refunds of value added tax (VAT) on purchases made in the country.

The decision provides that such time limit is to be duly disclosed in the VAT refund operator’s published list of terms and conditions. In addition, the VAT refund operator must return any unclaimed VAT amounts to the tax authority within one month of the expiration of the prescribed time limit.

Read a July 2022 report prepared by the KPMG member firm in the United Arab Emirates

 

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