The UAE’s Federal Tax Authority has urged Expo 2020 Dubai attendees to use the VAT refund scheme.
The scheme applies to taxes paid on goods and services connected with Expo 2020 Dubai.
It has been introduced by the Authority in line with Cabinet Decision No. 1/2020.
The Authority added they have issued a comprehensive guide for official participants in Expo 2020 Dubai.
It addresses five categories of taxes which can be refunded.
The first category is VAT incurred by official participants on goods and services in direct connection with the construction, installation, alteration, decoration, and dismantling of their exhibition space. The second category is the VAT incurred by the official participants on goods and services in direct connection with the works and activities of organising and operating the official participant’s exhibition space, as well as any presentations and events taking place on the Expo 2020 site.
The third category is the VAT incurred by official participants on goods and services related to the actual operations of the official participant, provided the value of each product or service claimed is not less than 200 AED.
The fourth category is VAT incurred by official participant in connection with all operations, services and activities provided for the purpose of participation in Expo 2020 Dubai, whether located in or outside the boundaries of the Expo site.
The fifth category is the VAT incurred on the import of goods for personal use of the official participant’s section commissioner general, section staff and the beneficiaries.
The guide clarifies that to qualify for VAT refunds for expenses under the first and second category, the official participant must possess a certificate of entitlement issued by Expo 2020 Dubai, which is established by virtue of Dubai Decree No. 30/2014.
However, where the expenses are not related to the first and second category but are included in the third, fourth, or fifth, the official participant will not need to obtain a certificate of entitlement to apply for a VAT refund.
It clarifies the refund mechanism and the VAT reclaimable as well as the special case for imports certificate of entitlement. It also clarifies the eligibility criteria for the certificate of entitlement, how to apply for the certificate of entitlement and the certificate of entitlement request form and its supporting documents.
In addition, it clarifies the processing of the certificate of entitlement application by Expo 2020 Dubai, how to apply for refunds, procedures for the offices of Official Participants registered for VAT and procedures for the offices of Official Participants not registered for VAT and the supporting documents for the refund request.
Finally, it clarifies the processing of the refund application by Expo 2020 Dubai, the frequency of the refund application and payment of the tax on the sale of imported goods.
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