This Federal Tax Authority Decision establishes the mandatory requirements for retailers seeking to participate in the UAE's Value Added Tax Refunds for Tourist Scheme. Issued to operationalise Cabinet Decision No. 41 of 2018, it outlines the specific eligibility criteria retailers must meet. As per Article 1, applicants must be registered for VAT with the FTA, sell goods not excluded from refunds, submit an application to the scheme operator, and maintain a compliant record of VAT return submissions and payments. Article 2 grants the FTA authority to cancel a retailer's participation for failing to meet tax or contractual obligations.