VAT Refunds for Expo 2020

Official participants of Expo 2020 Dubai can claim VAT refunds for Expo 2020. Countries and intergovernmental organizations which are officially participating in UAE Expo2020 will be allowed for VAT refund with respect to import and local procurements made for their pavilions at the Expo 2020 Dubai.

How to claim VAT refund for Expo 2020 Dubai?

You can claim your VAT  in any of the below-mentioned methods.

• If Official Participant is not registered for VAT in UAE, the VAT refund can be made to the authority by submitting a special refund application as prescribed by FTA. They would be required to obtain a refund entitlement certificate from the Bureau Expo 2020 Dubai office. These refund entitlement certificates would allow them to obtain VAT refunds (subject to review and processing requirements).
• In case the Official Participant is registered for VAT in UAE they can do so by submitting the VAT Return Form 201

What is Claimable VAT?

Expenses incurred with VAT which is intended to be used for making taxable supplies can be recovered from the FTA. 

Official participants of Expo 2020 having refund entitlement certificate can claim VAT expenses incurred even without providing taxable supplies, those types of expenses are listed below.

1. Expenses incurred in direct relation to the construction, installation, alteration, decoration and dismantlement of their exhibition space.

2. Direct expenses towards the operation of their exhibition space and any presentation within the Expo 2020 site.

3. Direct expenses towards the actual operation of the office of the Official Participant, with a minimum value of each Good or Service for which a claim is not less than AED 200.

4. VAT incurred on personal use of the Official Participant’s Section Commissioner-General, Section Staff and the Beneficiaries.

What is the Certificate of Refund Entitlement?

VAT Registered and non-registrant official participants of Expo 2020 should apply for Refund Entitlement Certificate, only then they will be able to claim VAT on the expense incurred for any of the type of expenses explained above.

Official participants of Expo who have Tax Registration Number (TRN) and also who do not have Tax Registration Number (TRN) must apply for Refund Entitlement Certificate from the Bureau of Expo 2020 in order to claim VAT refunds.

Who can apply for Refund Entitlement Certificate?

• An Official Participant of the Expo 2020 in Dubai with a valid Expo 2020 Trade License Number.

• Official participant does not use or intend to use more than 20% of the exhibition/presentation space for commercial or non-official purposes.

How to apply for Refund Entitlement Certificate?

Application for Refund Entitlement Certificate should directly be addressed to the Federal Tax Authority. A form should be filled and submitted by email. The below-mentioned information should be made available while filling the form for Refund Entitlement Certificate.

• The Area of the pavilion that is used by the Official Participant should be mentioned in square meters

• Pavilion’s Location

• If there are any details and percentage of commercial use of space, that should also be mentioned

• A full description of the purpose of the pavilion space

• And a declaration with the following:

  • That notification to the Federal Tax Authority will be made in case of any changes occur that would affect the eligibility criteria to the Certificate of Refund Entitlement.

  • The understanding that the Certificate of Refund Entitlement only gives the right to claim VAT on Goods and Services under the categories discussed above.

The application should be supported by documents such as Trade License of Expo 2020 and Scan of passport and Emirates ID of Section Commissioner-General of the Official Participant. 

When to apply for a VAT refund for Expo 2020?

Official Participants registered for VAT in UAE and have TRN can claim their refund on their regular VAT return by filing the VAT Return Form 201. 

Non-registrants may apply as follows:

• Within 15 days of the end of the calendar month in which the total VAT value to be claimed is AED 10,000 or more.

• Within 15 days of the end of the calendar quarter where the total VAT value to be claimed is less than AED 10,000. The refund application frequency may change depending on the total VAT to be claimed. If an Official Participant has omitted any qualifying expenses from a refund application, these expenses may be included in a subsequent application.

Timelines Processing Period for the issue of Certificate of Refund Entitlement.

The authority will take 20 business days to process the application, and if the authority approve the application then they will issue a certificate and will be sent by email.   

We will assist you in VAT refund for Expo 2020. In case you are looking for any VAT services in Dubai then Xact Auditing can help you. Apart from helping you in the VAT registration, we also provide you with a range of services such as Audit, Accounting, VAT, Excise tax and more. To know more about the our services, contact us – we would be glad to assist.