This service guide outlines the procedure for Retailer Registration in the VAT Refund Scheme for Tourists, managed by the United Arab Emirates Federal Tax Authority and Planet Tax Free LLC. It enables VAT-registered businesses to facilitate tax-free shopping for international visitors. The document details the stringent registration prerequisites, requiring businesses to possess a good credit rating and a flawless record of tax compliance without outstanding penalties. Furthermore, it mandates that retailers provide a refundable financial collateral, in the form of a bank guarantee or security cheque, determined directly by the service provider.
Document Type: GUIDE - Federal Tax Authority Service Guide Guidance Code: retailer-registration-in-the-vat-refund-scheme 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
Retailer Registration in the VAT Refund Scheme
2025
Service Card Template
English
Service Code
396-03-006-000
Main Service
Refunds
Service Name
Retailer Registration in the VAT Refund Scheme for Tourists.
Categories of Customers
All persons registered for VAT supplying goods in the UAE.
Service Type
Transactional
Service Classification
Government to Business Services.
Service Category
Variation Service
Service Description
Through this service, the FTA in cooperation with Planet Tax Free LLC (the service provider for the VAT Refund Scheme for Tourists), enrolls VAT-registered retailers in the Scheme to enable tourists to claim a refund of the VAT paid to the retailer for eligible purchases.
Channels and Working Hours for Providing the Service
11 business days from the date the completed application was received.
Obligation to Sign-up
Does not apply.
Required Documents and Forms
Tax Registration Certificate.
Trade Licence.
Power of Attorney or Memorandum of Association (where the authorized signatory is not named on the Trade Licence).
Refundable collateral in the form of either a security cheque or bank guarantee in favor of Planet Tax Free LLC (amount will be determined by Planet).
Signed Services Agreement.
EID copy of the authorized signatory Signed credit check consent form which authorizes Planet to request a Credit Report.
Procedures and Steps
Register on Planet's website.
Sign the online contract and credit check consent form.
Submit the required documents and collateral in favor of Planet Tax Free LLC.
Complete the registration process.
Once registration is approved, complete the online training provided by Planet.
FAQs
Can a cash deposit be provided in place of a cheque for the collateral requirement?
Collateral will be accepted in the form of a security cheque or bank guarantee. Planet Tax Free LLC will determine the amount of collateral to be submitted by the retailer. The amount is subject to revision.
How to amend the registration in the VAT Refund Scheme for Tourists?
This can be done by clicking on the link received via email to the registered email address used while submitting the initial registration application. Alternatively, an email can be sent to merchants@planetpayment.com for further assistance.
What if the Credit Report is unsatisfactory?
Planet may request the retailer to provide proof of clearance of bounced cheques and any other relevant documents. If the submitted documentation and explanation for unsatisfactory credit report are acceptable, Planet will guide the retailer through the next steps in the registration process.
After successful registration, can more stores be added?
Yes. This may be done by sending an email mentioning the details of the stores to be added, to merchants@planetpayment.com if the store belongs to the same TRN and attaching a copy of the Trade Licence.
How can I cancel or de-register from the VAT Refund Scheme for Tourists?
To cancel or deregister from the VAT Refund Scheme for Tourists, a retailer must email merchants@planetpayment.com, including their Tax Registration Number (TRN) in the subject line and stating the reason for cancellation. For already registered retailers, Planet will provide a deregistration form that must be completed and returned. The registered retailer must also ensure that all outstanding invoices owed to Planet are fully settled. Once deregistered, the same TRN cannot be registered again under the VAT Refund Scheme for Tourists.
Fees
Free
Relevant Publications
Merchant Guide to Tax Free Shopping
Merchant Registration Guide
Terms and Conditions
The applicant must be registered for VAT with the FTA and hold a valid TRN and must have submitted at least one (1) VAT filing to the FTA as of the current date.
The applicant must regularly and punctually file all its tax returns, and has no outstanding due tax or penalties.
The applicant must have a good credit rating as per the Credit Report.