Whether you’re in Dubai for a global conference, closing deals in Abu Dhabi, or exploring investment opportunities across Sharjah, your business trip to the United Arab Emirates (UAE) comes with unavoidable costs — including Value Added Tax (VAT) on services, hotels, and transportation.
But here’s the good news: If you’re a foreign business visiting the UAE, you might be eligible to reclaim a significant portion of that VAT. This is thanks to the UAE Business Visitor VAT Refund Scheme, an initiative by the Federal Tax Authority (FTA) designed to support global commerce and encourage international companies to engage confidently with the UAE market.
Why Should Your Business Care About VAT Refunds?
The UAE is one of the most vibrant business hubs globally, offering world-class expos, trade shows, and networking opportunities. But every invoice — from hotel bookings to business lunches — includes 5% VAT.
For large organizations and frequent travelers, these costs can accumulate quickly. Securing a VAT refund:
✔️ Reduces your operational expenses
✔️ Improves your return on investment (ROI) for business trips
✔️ Demonstrates smart financial management to shareholders and partners
✔️ Encourages repeat business and international partnerships
Example:
A European tech company attends GITEX Global in Dubai. Over one week, they spend AED 120,000 on accommodation, local transport, catering, and meeting venues. Without applying for a VAT refund, the business loses AED 6,000 (5% VAT) — money they could have reclaimed for reinvestment or operational savings.
Who Can Apply for a UAE VAT Refund?
To qualify for a VAT refund, your business must meet all of the following criteria:
✅ Your company is not established in the UAE or any GCC member state.
✅ Your business is not VAT-registered in the UAE.
✅ You do not sell goods or services in the UAE on a regular basis.
✅ Your business is registered in a country that has a reciprocal VAT refund agreement with the UAE.
Who is Not Eligible?
Some businesses and transactions are automatically disqualified:
❌ You operate a branch or a fixed office in the UAE.
❌ Your company supplies goods or services within UAE territory.
❌ The VAT relates to entertainment, leisure, or personal vehicle costs.
❌ Your home country doesn’t offer reciprocal VAT refunds to UAE businesses.
❌ You are a non-resident tour operator.
Countries with Reciprocal VAT Refund Agreements
The UAE has formal VAT refund agreements with these countries:
- Austria
- Bahrain
- Belgium
- Denmark
- Finland
- France
- Germany
- Iceland
- Isle of Man
- Korea
- Kuwait
- Lebanon
- Luxembourg
- Namibia
- Netherlands
- New Zealand
- Norway
- Oman
- Qatar
- Saudi Arabia
- South Africa
- Sweden
- Switzerland
- United Kingdom
- Zimbabwe
📢 Tip: If your country isn’t on this list, contact your Ministry of Finance or your tax consultant — new agreements can emerge based on bilateral talks.
When to Apply?
VAT refund claims must be made annually for the previous calendar year.
| Expense Period | Application Opens | Deadline |
|---|---|---|
| January 1 – December 31, 2024 | March 1, 2025 | August 31, 2025 |
Minimum claim amount: AED 2,000
No claim will be processed for amounts below this threshold.
Required Documents Checklist
Before submitting, gather these essential documents:
- ✅ Official tax invoices with correct UAE VAT numbers (TRN).
- ✅ Proof of payment for all claimed expenses.
- ✅ A signed declaration on recoverable VAT percentage (Arabic or English).
- ✅ Company bank details: IBAN, SWIFT code, bank name, address.
- ✅ Authorized signatory’s passport copy.
- ✅ Proof of the authorized signatory’s right to act on behalf of the business.
🖥️ How to Apply for a VAT Refund
Option 1: Online via FTA e-Services Portal
- Register for an account: FTA e-Services.
- Log in or create an account using UAE Pass.
- Add your company as a taxable person.
- Select “Business Visitor Refund” under the VAT services menu.
- Upload your completed application and supporting documents.
✅ Once your documents are submitted and verified, the FTA typically processes your claim within 4 months.
Option 2: Appoint a Licensed UAE Tax Agent
If you prefer professional handling, you can appoint a tax agent to manage your claim. This ensures:
✔️ Proper documentation.
✔️ Faster application turnaround.
✔️ Reduced chance of rejection due to clerical errors.
Explore the official list of licensed tax agents here:
👉 FTA Registered Tax Agents
Common Mistakes to Avoid
Many businesses miss out on VAT refunds because of preventable errors:
🚫 Submitting incomplete invoices (missing TRN or supplier address).
🚫 Claiming non-recoverable expenses (e.g., entertainment, personal meals).
🚫 Applying after the deadline.
🚫 Providing bank details in incorrect format (especially for international accounts).
🚫 Not including proper proof of authorization for the signatory.
Avoiding these errors can make the difference between a smooth refund and a rejected application.
Why Does the UAE Offer This Refund?
The UAE’s Business Visitor Refund Scheme isn’t just about reducing costs — it’s a strategic move to:
- 🔥 Make the UAE more attractive for international business.
- 🔥 Encourage repeat visits from global companies.
- 🔥 Build long-term trade partnerships.
For companies considering expansion into the UAE, this refund scheme is an early example of how the UAE prioritizes ease of doing business.
Real-World Impact
Case Study:
A German design firm sent a team of five to Dubai Design Week. The firm spent AED 150,000 on accommodation, meals, and promotional materials. After successfully submitting a VAT refund application, the company reclaimed AED 7,500 — enough to cover their airfare for the next event.
Final Tips for Claiming Your UAE VAT Refund
✔️ Keep digital and physical copies of every invoice.
✔️ Validate that your supplier is VAT-registered in the UAE.
✔️ Submit early — don’t wait until the deadline.
✔️ Consider appointing a tax agent if your refund value is large.
Conclusion
The UAE’s VAT refund scheme is a smart, business-friendly policy designed to help companies like yours recover legitimate tax costs during business trips. As global business expands, this kind of tax relief can improve your cash flow and cut unnecessary overhead.
When you plan your next trip to the UAE — whether for exhibitions, meetings, or networking — make sure VAT reclaiming is part of your checklist. It’s not just about saving money, it’s about making your international business operations more efficient.
