Expo 2020 Refund of VAT (Value Added Tax) Paid on Goods and Services Connected with Expo 2020 Dubai
Cabinet Decision No. 1 of 2020 Issue Date: 2 January 2020
Refund of Tax
Expo 2020 VAT refund : The Office of the Official Participant((The representative office of the Official Participant established under the State laws, for the whole period of preparation, operation and dismantlement of its pavilion and execution of all necessary operations and activities for participation inside and outside the location of Expo 2020 Dubai, including the office of the Section Commissioner General))may claim a refund of Tax incurred by it on the import or supply of Goods or Services provided that the Goods and Services are any of the following:
- In direct connection with the construction, installation, alteration, decoration and dismantlement of their exhibition space.
- In direct connection with the works and activities of organizing and operating the Official Participants’ exhibition space and any presentations and events within the Expo 2020 Dubai site.
- In connection with the actual operations of the Official Participants, provided that the value of each Good or Service for which the Office of the Official Participant makes a claim exceeds the amount set by a decision of the Minister.
- In connection with all operations, services and activities provided for the purpose of participation in Expo 2020 Dubai, whether located within or outside the boundaries of the Expo 2020 Dubai site.
The Office of the Official Participant may claim a refund of Tax incurred on the import of Goods for personal use by the Official Participant’s Section Commissioners-General,((The Bureau Expo 2020 Dubai established by virtue of Decree No. 30 of 2014 (issued by the Ruler of the Emirate of Dubai)) Section Staff and the Beneficiaries.
Where a refund has been granted to the Office of the Official Participant in respect of any import of Goods in accordance with Clause 1 or 2 of this Article, the Goods cannot be sold for Consideration or transferred free of charge without the prior consent in accordance with the procedures agreed upon between the Authority and Bureau Expo 2020,((The person appointed by the Official Participant in accordance with Article 13 of the Paris Convention of 22 November 1928 relating to International Exhibitions)) and without payment of the Tax.
Application for Refund
An application to refund the Tax stipulated in Clauses 1 and 2 of Article 2 is submitted to the Bureau Expo 2020 Dubai. The Bureau Expo 2020 Dubai performs the initial check on the refund claims received from the Office of the Official Participants in accordance with the forms prepared by the Authority. Where the refund claim is correct, the Bureau Expo 2020 Dubai makes a request to the Authority to refund the amount.
Requirements for Refund
The Authority and Bureau Expo 2020 Dubai shall agree on procedural, evidential, and verification requirements which need to be met by the Office of the Official Participant or any other Person to be eligible to the refund claim.
Other links : VAT refund for tourists
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