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Cabinet Decision No. 26 of 2018 establishes a special Value Added Tax refund scheme for suppliers of exhibition and conference services in the UAE. This Decision complements the framework of Federal Decree-Law No. 8 of 2017. It allows licensed suppliers to claim a refund of VAT on services provided to international recipients who do not have a Place of Establishment or Fixed Establishment in the State. Article 2 specifies the mandatory conditions, including that the recipient must not be a VAT Registrant and has not paid the tax to the supplier, who claims the refund via their tax return.

This is not an Official Translation:

Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences

Cabinet Decision No. 26 of 2018

Issued 22 May 2018 - (Effective from Date of issuance)

The Cabinet,

Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments,
Federal Decree-Law No. 8 of 2017 on Value Added Tax,
Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, and
Pursuant to the presentation of the Minister of Finance and the approval of the Cabinet,

Has decided:

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: