The UAE Federal Tax Authority (FTA) has published the Refund of VAT paid on goods and services connected with Expo 2020 Dubai Guide for Official Participants (the guide).
The guide provides that the offices of the Official Participants are able to reclaim VAT incurred on the import and acquisition of the following five categories of goods or services without the need to use them for making taxable supplies:
- goods and services in direct connection with the construction, installation, alteration, decoration and dismantlement of their exhibition space;
- goods and services in direct connection with the works and activities of organizing and operating the Official Participant's exhibition space and any presentations and events within the Expo 2020 site;
- goods and services relating to the actual operations of the Official Participant provided that the value of each goods and services, for which the Office of the Official Participant makes a claim, is not less than AED 200;
- all operations, services and activities provided for the purpose of participation in Expo 2020 Dubai, whether located within or outside the boundaries of the Expo 2020 Dubai site; and
- import of goods for personal use of the Official Participant's Section Commissioner-General, Section Staff and the Beneficiaries.
Official Participants are entitled to obtain refund of input VAT whether they are VAT registered or not. Those who are VAT registered may claim the refund on their regular return.
Those who are not registered may apply for the VAT refund using a special refund application process within the following time frame:
- within 15 days of the end of the calendar month in which the total VAT value to be claimed is AED 10,000 or more; and
- within 15 days of the end of the calendar quarter where the total VAT value to be claimed is less than AED 10,000.