United Arab Emirates Tax Agency Posts Updated Guide on Administrative VAT Exceptions in English

The Emirati Federal Tax Authority Dec. 5 posted an updated guide, in English, on administrative VAT exceptions. The updated guide includes: 1) the removal of specified categories of administrative VAT exceptions that now require separate applications; 2) supporting documentation requirements for administrative VAT exception requests, and the recordkeeping requirements for direct and indirect exports; 3) a list of common errors made by applicants; 4) updated procedural rules regarding the validity, renewal, and communication of application decisions; and 5) a flowchart and application checklist for taxpayers seeking administrative exceptions. [United Arab Emirates, Federal Tax Authority, 12/05/25]

Reference:
View Updated Guide on ...