GTL Summary:

Article 75 establishes provisions for the recovery of paid tax in specific circumstances, subject to conditions and procedures outlined in the Executive Regulation of this Decree-Law. The Authority is empowered to return tax on supplies or imports for several categories of persons. These include citizens of the State for goods and services related to constructing a new private residence not connected to their business. It also covers non-residents conducting business who are not taxable persons, and non-residents for goods they subsequently export. Furthermore, refunds are available to foreign governments, international organisations, and diplomatic missions as per international treaties.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 75
Country: 🇦🇪 UAE
Location: Title 8 - Tax Period, Tax Returns, Settlement and Reclaiming of Tax &rsaquo; Chapter 4 - Other Provisions on Recovery of Tax
Order: 75
Last updated at: 2025-12-26 14:13:51 UTC

Title 8 - Tax Period, Tax Returns, Settlement and Reclaiming of Tax

Chapter 4 - Other Provisions on Recovery of Tax

Article 75
Tax Recovery in Special Cases

The Authority may according to the conditions, controls and procedures specified in the Executive Regulation of this Decree-Law, return Tax paid for any supply received by or Import carried out by any of the following:

A citizen of the State in respect of the Goods and Services related to the construction of a new residence that is not part of the Person's Business.
A Non-Resident of the State or an Implementing State conducting Business and is not a Taxable Person.
A Non-Resident, for Goods supplied to him in the State and that will be exported.
Foreign governments, international organisations, diplomatic bodies and missions according to treaties that the State is a party to.
Any Persons or classes determined by a Cabinet Decision issued at the suggestion of the Minister.

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