Special VAT Refund Scheme for Exhibitions
Introduction
The UAE is home to some of the world’s largest exhibitions and trade shows — from GITEX to Expo Centre events. International exhibitors often incur substantial costs during these events, including venue rentals, hotel stays, equipment rentals, and local purchases. To reduce their tax burden, the Federal Tax Authority (FTA) offers a Special VAT Refund Scheme for eligible non-resident foreign businesses participating in exhibitions or conferences in the UAE.
Here, we explain who can claim, what expenses are eligible, and how to apply for the VAT refund as an exhibitor.
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✅ Who Is Eligible for the Exhibition VAT Refund?
The special VAT refund scheme applies to:
1. Non-resident foreign businesses that:
o Are not based in the UAE
o Are not VAT-registered in the UAE
o Do not have a fixed establishment or branch in the UAE
o Have not made any taxable supplies within the UAE
2. These businesses must be:
o Participating in a trade show, exhibition, or conference held in the UAE
o Not selling goods/services locally to UAE customers during the event
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❌ Who Is Not Eligible?
❌ Not Eligible If:
You have a UAE TRN (registered for VAT)
You make taxable sales to UAE customers
Your business is based in a country without VAT reciprocity
You claim VAT on personal or entertainment expenses
You are a tourist (different refund mechanism applies)
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🧾 What Expenses Are Refundable Under This Scheme?
✅ Eligible for Refund ❌ Not Eligible
Exhibition booth rental Personal hotel stays
Equipment hire for booth VAT on restaurant bills
Printing, branding & signage Gifts or giveaways
Local transport for staff Local sales-related VAT
Temporary staff recruitment Entertainment & hospitality
📌 All invoices must be:
• Issued by UAE VAT-registered suppliers
• In your company’s name
• Tax-compliant (TRN, amount, description, etc.)
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📥 How to Apply for VAT Refund as an Exhibitor
📝 Step-by-Step Process:
1. Complete the Refund Application Form:
o Download from https://tax.gov.ae
o Fill in business details, event participation, and expenses
2. Prepare Supporting Documents:
o Valid tax invoices
o Proof of participation in the exhibition (invitation or invoice from event organizer)
o Trade license or certificate of incorporation from home country
o Passport/ID of business owner
o Bank account details (with IBAN, company name)
3. Submit the Refund Package:
o Send via courier or email as instructed on FTA portal
o Filing must be done within 6 months from the end of the calendar year
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📆 Filing Deadline for Exhibitor VAT Refund
📆 Activity Period 🕒 Last Date to File
Jan–Dec 2024 30 June 2025
⏱️ FTA processes refund requests within 4 months, subject to document review.
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🧾 Example Scenario
An Italian furniture manufacturer participates in INDEX Dubai in May 2024. They pay:
• AED 15,000 for booth rental
• AED 5,000 for branding, staff uniforms, and banners
• AED 2,000 for equipment rental
Total VAT paid = AED 1,100
As they:
• Have no UAE presence
• Didn't sell locally
• Participated only as an exhibitor
➡️ They are eligible to claim AED 1,100 as VAT refund through the special scheme.
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📌 Key Conditions to Comply With
Condition Requirement
Business must be based overseas Cannot be a UAE entity
No local taxable supply made Strictly promotional/marketing activity only
Invoices must be VAT-compliant TRN, address, value, and date required
Refund request must meet threshold AED 2,000 minimum claim amount
Submit within deadline Before 30 June of following year
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🚫 Common Mistakes to Avoid
❌ Mistake 🛑 Consequence
Using personal hotel invoices Rejected
Submitting late Refund denied
Selling products at event No longer eligible for refund
Wrong bank account name Refund processing delayed
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💼 Need Expert Help?
At Sheikh Anwar Accounting & Auditing LLC, we assist international exhibitors with:
• Eligibility checks for VAT refunds
• Preparing compliant invoice packages
• Filing applications with FTA
• Handling clarifications and refund tracking
📧 Contact us: info@sa-auditors.com
🌐 Visit: www.sa-auditors.com
