VAT and Excise Tax Refunds for Missions, Diplomatic Bodies and International Organizations

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It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:

• Excel Summary Sheet of all Expense Invoices details.
• Attach highest 30 tax invoices with the amount of AED 5000 or above (VAT inclusive). In case the tax invoices of refund application are less than 30 invoices, only tax invoices with the amount of AED 5,000 and above are required to be provided. For Excise Refund, kindly attach custom declarations/ purchase invoices.
• Attach tax invoices from AED 5,000 and above (VAT inclusive).
• For Excise Refund, kindly attach custom declarations/purchase invoices.
• Attach valid diplomatic identity card.
• Signed and stamped declaration letter must be uploaded in the system to proceed with the submission of refund request.

• Register through the Ministry of Foreign Affairs portal.
• Once registration is approved, FTA will register you in EmaraTax.
• Once you receive an email with your credentials you have to reset the password.
• In EmaraTax click on "User type" to select Foreign Mission & Diplomats.
• Click "Edit" in My Registration Details and submit your bank details.
• Once the registration amendment is approved the Foreign Mission & Diplomat Tile will appear.
• Click on VAT Refund Request.
• Click on 'Claim New Refund' to initiate new VAT refund request.

Note: You can save your application and return to continue working on it in your own time.

1. How can I register in EmaraTax?

   Kindly register through Ministry of Foreign Affairs portal to initiate your registration through EmaraTax.

2. What does final claim mean?

   Select "No" if the refund claim is not the final claim, to be able to apply for a new refund claim in future. Select "Yes" if the refund claim is your final claim. Note: you will not be able to submit new refund claims in future. If you chose yes, it means you finished your diplomatic mission.

3. Why do you get "Error" message when you upload the excel?
   • The transaction date should be in the following format: DD/MM/ YYYY
   • TRN should be 15 digits.
   • The Invoice system required you to attach is not attached yet.
4. How to submit the application back to FTA, in case more information is required for the refund request?

   Please follow below steps:

   • Click on action "Edit" for application for which status is "Resubmit".
   • Make necessary changes asked by the tax officer.
   • Click on action "Edit" for invoices which need to be amended.
   • Submit the application.
5. Why isn't the system allowing you to apply for a refund claim?

   If your previous refund claim is still in-progress with FTA, you will not be able to submit another refund claim until your previous refund claim is approved.

6. Is the accredited foreign mission and diplomats refund available to only activities undertaken by accredited foreign mission?

   Yes. Refund claims can be made both in respect of the activities of the Accredited Foreign Missions but also in respect of costs incurred by those members of its staff who meet the relevant conditions to obtain a refund.

7. What is the frequency for submitting the refund claims?
   • If the value in total requested claim amount is less than AED 10,000, then the claim should be submitted on a quarterly basis.
   • If the value in total requested claim amount is greater than or equal to AED 10,000, then the refund can be made monthly (where the date of first and last expense belong to the same calendar month), otherwise on a quarterly basis (where the date of first and last expense does not belong to the same calendar month).
   • Accredited Foreign Missions International Organizations: The refund form should be submitted on a quarterly basis, or monthly if the VAT refund amount requested is AED 10,000 or more.
   • Diplomats International Organizations Employees: The refund Form should be submitted when the amount of claimable tax reach 1,000 AED or prior to his her end of service in the UAE (Deregistration date).
8. What is reclaimable for the purpose of this refund scheme?

   For a refund claim to be considered by the FTA, it must meet the following conditions:

   Criteria relating to the use of the goods/ services purchased:

   • Goods and Services are acquired exclusively for official use.
   • Goods and Services acquired by diplomats while on their official duty in the country.
   • The value of each tax invoice making up the claim must in all cases exceed AED200.

   Criteria relating to the value of purchase:

   • The FTA requests to attach the highest 30 tax invoices with the amount of AED 5000 or above VAT Inclusive. In case the tax invoices of refund application are less than 30 invoices, only tax invoices with the amount of AED 5,000 and above are required to be provided, although all invoice details on which VAT is being reclaimed should be listed in the schedule provided on the reclaim form.
   • The invoice should be issued by a registered supplier and show the TRN of the supplier and VAT value.
9. How can I claim VAT on imports for the purpose of this special scheme?

   If the import is related to the permitted diplomatic or consular activities of the Accredited Foreign Mission/Diplomat (i.e., not any business activity that should be subject to UAE VAT), there is a separate arrangement in place between MOFA and FTA to settle the VAT payment. Therefore, the Accredited Foreign Mission/ Diplomat will not pay VAT at the point of import and will therefore not be required to reclaim any refunds in relation to import VAT. Customs declarations will need to be completed at the point of import as per normal customs procedures. Once the declaration is approved, a VAT payment will need to be made. This payment will be managed by MOFA; please liaise with MOFA on the detailed procedures for this.

10. What is the estimated timeframe to receive a response from the FTA after submission of your application?

    The estimated time to complete the application by the FTA is 25 business days from receipt of a completed request. In certain instances, however, the FTA may require additional time to process your request and the FTA will inform you when this is required. If the request submitted is incomplete and the FTA requires additional information, you will need to provide the additional information and re-submit the application and once submitted the time process will reset.

1. You are not a holder of UAE citizenship.
2. You don't have Visa sponsored by a different entity other than foreign government, international organization, diplomatic corporation or the foreign mission.
3. You are not performing any business activities in the UAE
4. Considered an accredited foreign mission (Part of foreign missions, diplomatic corporation, consulate, international or regional organization and the recognized offices by UAE that are allowed to conduct work and the diplomats that names are included in the list of accredited foreign mission and diplomats issued by MOFA that satisfies the below criteria:
   • Are responsible for diplomatic or consular representation of your country and conducting your activity based on Bilateral international agreements with UAE;
   • Recognized by MOFA.