UAE VAT Refund for Tourists: Eligibility and Purchases

A tourist VAT refund in the UAE depends on the person, the purchase and the export of the goods. A VAT receipt alone does not make every purchase refundable. The FTA’s Tourist Refund Scheme is operated with Planet and applies to eligible tax-free transactions issued by registered retailers.

Who can use the UAE tourist refund scheme?

The FTA service terms identify tourists aged 18 or over who are not UAE residents and who entered on a tourist visa. The traveller must use the original passport or qualifying GCC national identity card associated with the transaction. The identity-holder, not another person travelling with them, must initiate and complete validation. Before purchase, check the current FTA terms if your immigration status or travel document is unusual.

Which purchases are eligible?

The goods must be bought from a retailer registered with Planet under the scheme, and the retailer must issue a valid tax-free transaction. The FTA states a minimum eligible spend of AED 250 excluding VAT per refund transaction. Not all goods qualify; the scheme rules and Planet’s local rules determine exclusions. Goods may have to be produced for inspection and must leave the UAE with the traveller.

A tourist should ask at the point of sale whether the retailer participates, whether the specific goods qualify and how the tax-free transaction will be delivered. The retailer may provide a paper invoice linked to Planet or a digital transaction accessible through the shopper portal. Keep the document or link and confirm the purchase was recorded correctly.

How do retailers participate?

A VAT-registered retailer does not automatically issue tourist tax-free transactions. The FTA has a separate registration service for retail outlets in the Tourist Refund Scheme, operated with Planet. A store needs to enrol and follow the relevant invoicing and transaction procedure. For merchants, the practical questions include point-of-sale integration, shopper identification, staff training, returns and transaction corrections.

SAIF can help a retailer examine how its VAT records, invoices and point-of-sale system connect to the scheme. The registration and technical activation remain subject to the FTA and Planet process. Tourists seeking help with an individual refund should use Planet’s shopper support route shown on the FTA service page.

What is the refund amount?

The refund is not the full VAT on a receipt. The FTA currently lists a deduction of 13% from the VAT amount requested and AED 3.60 for each tax-free transaction. The FTA service also states that cash refunds are capped at AED 35,000, while card refunds are not subject to that cash cap. The validated amount and available payout options are shown in the scheme before collection.

What are the key dates and documents?

The FTA says tax-free transactions must be export-validated within 90 days of the tax invoice date. The tourist must depart within six hours after validation or repeat it. Take the original travel document, purchased goods and departure evidence to the kiosk or staffed desk. If the goods are in luggage, validation should be completed before the luggage is checked in because inspection may be required.

The FTA also provides a period after export validation to request payment, but that should not be confused with the 90-day window for validating a purchase. Follow the service page’s current instructions and retain the transaction confirmation if a card refund is pending.

Tourist refund versus a business VAT refund

The tourist scheme is for eligible visitors and retail goods. A UAE VAT-registered company seeking to recover input tax on business purchases uses its VAT return, not the tourist kiosk process. Businesses with excess input tax may later consider the separate VAT refund route. Keeping these processes distinct helps both visitors and retailers avoid wrong expectations.

For the airport sequence, see how to claim a tourist VAT refund before departure.

For business VAT recovery, see VAT refund services in Dubai.