The Federal Tax Authority (FTA) recently released the VAT administrative exceptions user guide and the form for requesting an exception with the authority on specific matters.
The VAT administrative exceptions can be requested by applicants registered with the FTA. The exceptions are grouped into 5 categories, namely tax invoices, tax credit notes, length of the tax period and stagger and extension of time for export of goods. The user guide provides detailed requirement criteria in respect of each exception category.
The request may be submitted through the registrant's authorized signatory, appointed tax agent or appointed legal representative. The guideline specifically states that tax advisors who are not tax agents are not permitted to submit any VAT administrative exception request on behalf of a registrant.
The main contents of the form are as follows:
- applicant details;
- reason for VAT administrative exception;
- details of authorized signatory; and
- declaration and date of submission.
The registrants are required to submit the exception request by email along with supporting documents to specialexceptions@tax.gov.ae
FTA will respond to the request within 20 to 40 business days according to the exception category. The final response to the request will be sent by email within 5 business days of the decision being made.
The VAT Administrative Exception request form is made available in VAT section of the FTA portal.