Special Refund

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This topic contains 1 reply, has 2 voices, and was last updated by  VatExpert 1 week, 6 days ago.

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  • #3955

    Kapil
    Participant

    What is special refund?

    #3967

    VatExpert
    Participant

    Return applicable only to select foreign businesses, which are:
    • the business that is resident in any GCC State that is not considered to be an Implementing State; or
    • a foreign entity that carries on Business but:- (1) has no place of establishment or fixed establishment in the UAE or an
    Implementing State; (2) is not a Taxable Person; (3) is registered as an establishment with a competent authority in the jurisdiction in which is
    established; and (4) is from a country that provides refunds of VAT to UAE entities in similar circumstances.

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