Cabinet Resolution No. (26) of 2018 Concerning the Refund value Added Tax Paid for the Services Provided in Exhibitions and Conferences (tax law)

Article (1)  
Definitions  
In application of Provisions of this Resolution, the following words and phrases shall 
have the meanings assigned to them, u nless the context indicates otherwise:  
State  : The United Arab Emirates.  
Authority  : The Federal Tax Authority.  
Tax  : The Value Added Tax (VAT).  
Person  : A natural or legal person.  
Items  : Material properties that can be supplied, including 
real estates, water, and all kinds of energy as 
determined by the Cabinet Resolution No. (52) of 
2017 . 
Services  : Anything that can be supplied other than items . Cabinet Resolution of 20 18 Concerning the Refund of the Value Added Tax Paid for Services Provided 
in Exhibitions and Conferences  2 
 Exhibition Services  : Giving access, attendance,  or participation right in 
an exhibition or a conference, to grant the right to 
occupy a space for the purpose of organizing an 
exhibition or a conference . 
Exhibition  : Any event held under a permit given by relevant 
Governmental  authority for a period that is not 
more than 7 days in order to exhibit, show or 
provide items or services . 
Conference  : Any official meeting convened between persons of 
common interest under a permit given by relevant 
Governmental authority for a period  that is not 
more than 7 days . 
Supplier  : The licensed by the Authority to provide services of 
exhibitions and conferences pursuant to terms and 
procedures identified by the Authority . 
Receiver  : The person for whom services of exhibitions and 
conferences are supplied or imported . 
Registered  : The taxable person or entity that has a tax 
registration number . 
Tax Period  : The period determined for which due tax shall be 
calculated and paid . 
Tax Return  : Information and details identified for tax purposes 
provided by the taxable pursuant to the form 
prepared by the Authority for this purpose . 
Incorporation 
Headquarters  : The headquarter in which the business is duly 
incorporated in a country under its incorporation 
decision and important management decisions are 
taken or central management jobs are practised 
within such headquarter . Cabinet Resolution of 20 18 Concerning the Refund of the Value Added Tax Paid for Services Provided 
in Exhibitions and Conferences  3 
 Permanent Office  : Any permanent workplace other than the 
incorporation headquarter in which the person 
practices his work regularly or permanently.  Such 
place has sufficient human and technical resources 
that enable the person to supply or possess items 
or services. This shall include the branches that 
belong to such person .

Article (2)  
Tax Refund  
The Authority may refund the supplier of exhibitions and conferences services 
provided that the following shall be made:  
a. The supplier shall apply to refund tax relevant to exhibitions and conferences 
services on his tax return and for the same tax period within which the date 
when these services were supplied occurred.  
b. Import application shall be equal or less that the tax imposed on the supply of 
exhibitions and conferences services.  
c. The receiver of exhibitions and conferences services shall not have an 
incorporation headquarter of a permanent of fice in the State.  
d. The receiver of exhibitions and conferences services shall not be a registered 
or required to be registered in the State.  
e. The receiver of exhibitions and conferences services should not have paid the 
tax for the supplier.  
f. The supplier sh all acquire an acknowledgement in writing from the receiver of 
exhibitions and conferences services shall not that the latter does not have an 
incorporation headquarter of a permanent office in the State and is not 
registered or required to be registered f or VAT purposes in the State.  
 
  Cabinet Resolution of 20 18 Concerning the Refund of the Value Added Tax Paid for Services Provided 
in Exhibitions and Conferences  4

Article (3)  
Issuing the  Executive Resolutions  
The Minister of Finance shall issue the necessary Resolutions to implement the 
provisions of this Resolution.

Article (4)  
Repeals  
Any provision contrary to or inconsistent with the provisions of this Resolution shall 
be repealed.

Article (5)  
Publication and Enforcement  
This Resolution shall come into force as of the date it is issued and shall be published 
in the Official Gazette.  
 
 
 
 
 
 
 
 
 
Mohammed bin Rashid Al Maktoum  
Prime Minister  
 
Issued by us:  
On: 6 Ramadan 1439 A .H. 
Corresponding to: 22 May 2018  AD