This official document presents the administrative rules for the UAE Tax Refunds for Tourists Scheme, reflecting progressive updates from Federal Tax Authority (FTA) Decision No. 2 of 2018 through to Decision No. 11 of 2026. It establishes validation procedures for retailers (for both physical and verified electronic purchases) and sets the minimum tax-inclusive spend at AED 250. Goods must be exported within 90 days of supply and explicitly exclude motor vehicles, boats, aircraft, and consumed items. The regulation sets an administrative fee of 13% of the VAT amount alongside a fixed fee of AED 3.6 per claim, while capping daily cash refunds at AED 35,000 per tourist.