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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?

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:

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