The Authority shall apply the VAT Refunds for Foreign Businesses Scheme to allow the refund of tax on expenses incurred in the State by a foreign entity which has no business establishment or fixed establishment in the State or the applying state, and is not registered in the State.

For the purposes of this Article, the 'foreign entity' means any person that practices a business as defined in this Resolution and is registered as an establishment with the competent authority in the state in which it is established.

Any foreign entity shall not be entitled to make a claim under the VAT Refunds for Foreign Businesses Scheme in the following cases:

1. If it makes supplies which have a place of supply in the State, unless the recipient of goods or recipient of services is obligated to calculate the tax on such supplies in accordance with Clause (1) of Article 48 of the Decree-Law.

2. If the input tax is related to goods or services for which the tax may not be refundable in accordance with Article 53 of this Resolution.

3. If the foreign entity belongs to a state that does not permit VAT refund, in similar cases, to entities that belong to the State.

A foreign tour operator shall not be entitled to make a claim under the VAT Refunds for Foreign Businesses Scheme in connection with undertaking activities as a tour operator.

The claim for any refund shall be made on an electronic form provided by the Authority for such purpose.

The claim form shall contain the particulars as may be required by the Authority, including:

1. Name and address of the foreign entity;

2. Nature of activities of the foreign entity;

3. Details of the registration of the foreign entity with the competent authority in the state where it is established;

4. Description of reasons for incurring expenses in the State;

5. Description of activities carried out in the State;

6. Details of expenses incurred in the State during the period of the claim.

The claim shall be accompanied by any documents or evidence as may be required by the Authority.

The period of the claim shall be (12) calendar months.

The minimum tax that may be claimed under the VAT Refunds for Foreign Businesses Scheme shall be (AED 2,000) two thousand dirhams.

Notwithstanding the provisions of Clause (1) and Paragraph (c) of Clause (3) and Clause (8) of this Article, the businesses residing in any GCC State that is not considered to be an applying state according to the Decree-Law and this Resolution, may claim refund of tax incurred on goods and services supplied to them in the State.