The UAE VAT refund on exhibition and conference services lets a supplier recover the VAT it charged on those services where the customer is a non-resident with no establishment in the State, under Cabinet Decision No. 26 of 2018. The supplier claims the refund on its own VAT return, subject to strict conditions. Abdelhamid & Co (MOE LC0106-01, FTA TAN 30003958) advises Dubai and Sharjah event organisers.
What the Exhibition and Conference Refund Covers
Exhibition and conference services mean granting access to, or participation in, an exhibition or conference, or the right to occupy space to hold one. An exhibition is an event of up to seven days, licensed by the competent authority, to display goods or services; a conference is an official meeting of up to seven days. The relief is designed so that overseas customers without a UAE presence are not burdened with irrecoverable VAT.
Our VAT & Excise Tax services support organisers applying this mechanism.
Key Facts on the Refund
| Item | Detail |
|---|---|
| Governing law | Cabinet Decision No. 26 of 2018, under Federal Decree-Law No. 8 of 2017 |
| Who claims | The UAE supplier of the exhibition or conference services |
| Exhibition duration | Up to 7 days, licensed by the competent authority |
| Conference duration | Up to 7 days (official meeting) |
| Customer test | No place of establishment or fixed establishment in the State; not registered or required to register |
Conditions the Supplier Must Meet
To claim the refund, the supplier must satisfy all of the following: it claims the refund on the VAT return covering the same tax period as the supply date; the refund does not exceed the VAT charged on those services; the customer has no place of establishment or fixed establishment in the State; the customer is not registered and not required to register; the customer has not paid the VAT to the supplier; and the supplier holds a written declaration from the customer confirming it has no UAE establishment and is not registered or required to register.
Methodology — Claiming the Refund
1. Confirm the event meets the exhibition or conference definition and the seven-day limit.
2. Verify the customer is a non-resident with no establishment in the State.
3. Obtain the written declaration from the customer before reporting.
4. Ensure the customer has not been required to pay the VAT.
5. Claim the refund on the VAT return for the matching tax period and retain all supporting documents.
Common Mistakes and Risks
Errors include claiming the refund in the wrong tax period, missing the written declaration, or applying the relief to customers that actually have a UAE fixed establishment. Because the conditions are cumulative, failing any one of them invalidates the claim. A compliance review helps confirm eligibility before filing.
Why Choose Abdelhamid & Co
We are a licensed UAE firm (MOE LC0106-01, FTA TAN 30003958) with FTA-registered tax agents and bilingual support. We help Dubai and Sharjah event organisers document and claim the exhibition and conference refund correctly, on a fixed-fee basis. See our Tax Agency service.
Frequently Asked Questions
Who can claim the UAE VAT refund on exhibition and conference services?
The UAE supplier of the services claims the refund on its own VAT return, provided the customer is a non-resident with no place of establishment or fixed establishment in the State and is not registered or required to register, under Cabinet Decision No. 26 of 2018.
How long can an exhibition or conference last to qualify?
Both an exhibition and a conference must last no more than seven days. The exhibition must be licensed by the competent authority to display goods or services, and the conference must be an official meeting.
What declaration is required for the exhibition and conference refund?
The supplier must hold a written declaration from the customer confirming it has no place of establishment or fixed establishment in the UAE and is not registered or required to register for VAT in the State.
Can the refund exceed the VAT charged on the services?
No. The refund claimed cannot exceed the VAT that was charged on the exhibition or conference services, and it must be claimed on the return for the same tax period as the supply date.
Related Services
- VAT Return Filing — claim the refund in the correct period
- VAT & Excise Compliance Review — confirm eligibility before filing
- Reconsideration Requests — challenge an FTA decision
- Insights — more UAE VAT guidance
Contact Us
For help claiming the exhibition and conference refund, contact Abdelhamid & Co in Sharjah on 00971065610040 or use our contact page. Verify the law with the Federal Tax Authority.
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