This service guide explains the procedure for Exhibitions and Conferences Services Supplier Licensing with the United Arab Emirates Federal Tax Authority. It allows eligible service providers to apply for a specialised licence to recover Value Added Tax on services provided to international clients. The document differentiates between suppliers granting space occupancy and those granting event access, detailing specific qualification criteria for each scenario. It mandates the submission of zoning compliance permits, lease agreements, or official event permits. Licences are strictly limited in scope, valid for one year or restricted to a single specified event.
Document Type: GUIDE - Federal Tax Authority Service Guide Guidance Code: exhibitions-and-conferences-services-supplier-licensing Year: 2025 Related Law: uae-indirecttax-law-vat-uaevat-8-of-2017-as-amended Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC
Federal Tax Authority Service Guide
Exhibitions and Conferences Services Supplier Licensing
2025
Service Card Template
English
Service Code
396-002-007-000
Main Service
Registration
Service Name
Exhibitions and Conferences Services Supplier Licensing.
Categories of Customers
All persons who grant the right to occupy space, or to enter, attend, or participate in an exhibition or conference held in the UAE.
Service Type
Transactional
Service Classification
Government to Business Services, Government to Customer Services.
Service Category
Variation Service
Service Description
This service allows exhibition and conference service providers to apply for a licence to recover VAT on their services provided to international clients.
Channels and Working Hours for Providing the Service
20 business days from the date the completed application was received.
Obligation to Sign-up
Not applicable
Required Documents and Forms
The supplier who grants the right to occupy space for the purpose of holding an exhibition or conference (Scenario A):
Complete and Submit Supplier's Licence Request Form to Grant the Right to Occupy Space.
Valid business licence with an activity clause aligned with the type of business according to the qualification criteria (terms and conditions).
Official document or certificate proving that the premises are registered with the relevant government authority. If this is not available, the supplier must provide the following documents:
Zoning Compliance Permit;
Site plans (land map) of the area to be leased for hosting an exhibition or conference, including the location, dimensions, and size of the hall;
Company profile. (The document must be signed by the authorized signatory).
The contract or agreement executed by the owner of the premises, which must include the duration of the lease (in case the applicant does not own the premises).
Passport/ID of the authorized signatory.
Supplier who grants the right to access, attend, or participate in an exhibition or conference (Scenario B):
Complete and submit Licence Request Form for Event Organizer to Grant Access to Events.
For suppliers residing in UAE, a valid business licence is required, and the licensed business activity must be aligned with event management and organization. For non-resident suppliers, a certificate of incorporation must be provided.
Event permit provided by the competent Government entity.
Sample ticket which illustrates the ticket price and event name (if available).
Prepare the relevant evidence and supporting documents.
Compose an e-mail to exhibitors@tax.gov.ae and attach the filled application form, as well as the relevant evidence and supporting documents.
Send the e-mail.
FAQs
When should the supplier apply for licence renewal?
The supplier should apply for licence renewal one month before the expiry of the licence if the licence provided is valid for one year.
Fees
Free
Relevant Publications
User Guide for Suppliers and Recipients of Exhibition and Conference Services.
Supplier's Licence Request Form to Grant the Right to Occupy Space.
Licence Request Form for Event Organiser to Grant Access to Events.
Declaration by International Exhibitor / International Attendee of a Conference.
Terms and Conditions
Qualification Criteria – Scenario (A)
The supplier must be registered for VAT with the Federal Tax Authority.
The supplier must have a place of residence within the country.
The supplier must operate under a lease contract for spaces dedicated to hosting exhibitions and conferences.
The supplier must hold a valid commercial licence issued by the competent government authority, with a commercial activity aligned with exhibitions and conferences.
The supplier must own or have the authority to lease or occupy a space for hosting exhibitions and conferences.
The supplier's premises must be registered with the competent government authority to ensure compliance with the minimum requirements for hosting exhibitions and conferences.
Licence Period:
The licence is valid for one year only.
If the applicant is the owner of the premises, the licence will be issued based on the agreed duration in the lease contract (not as the owner).
If the applicant is not the owner of the premises, the licence will be issued for one year only.
Qualification Criteria – Scenario (B)
The event duration must be seven (7) days or less.
Obtaining an event permit from the competent government authority.
If the supplier is a local event organizer:
The supplier must be registered with the Federal Tax Authority.
The supplier must hold a valid commercial licence for the business activity related to event management and organization.
The supplier must be registered with the competent government authority as an event organizer.
If the supplier is a non-resident (international) event organizer:
Proof of establishment of the supplier in a country outside the United Arab Emirates must be provided.
Licence Use:
The licence is granted for the specified event only and cannot be used for any other events.