REFUND OF VAT PAID ON SERVICES PROVIDED IN EXHIBITIONS AND CONFERENCES

INTRODUCTION

The Cabinet after reviewing the Constitution, the Federal Decree Law No (1) of 1972 of the Competencies of the Ministers and Powers of the Ministers and it’s amendment, Federal Decree Law No 8 of 2017 on the VAT, Cabinet Decision No 52 of 2017 on the Executive Regulation of Federal Decree Law No 8 of 2017 on VAT had issued Cabinet Decision No 26 of 2018 on the refund of VAT paid on services provided in exhibitions and conferences which had to come into effect on the date of issuance.

CONDITIONS TO BE MET FOR REFUND OF TAX

Article 2 of the decision specified the conditions that are to be fulfilled for refund of tax which are as follows:

• A request is made by the supplier for refund of tax which is related to the provision of exhibitions and Conference Services on his tax return and also in respect of the same tax period during which the date of supply of such services has occurred.

• The refund request which has been made is equal or less than the tax that has been charged on the supply of exhibition and conference services .

• In the state there is no place of establishment or a fixed establishment of the recipient.

• The recipient of the exhibition and conference services is neither a registrant and nor is required to register in the state.

• The amount of tax has not been paid by the recipient of exhibition and conference services to the supplier.

• A written declaration has been obtained by the supplier stating that the recipient of exhibition and conference services does not have a place of establishment or a fixed establishment in the state and is not a registrant and is neither required to register for tax in the state.

CANCELLATIONS

Article 4 of the decision however states that any provision violating or conflicting with the provisions of this decision shall be abrogated.