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VAT & indirect taxHistorical article · current context below

Tourist VAT refund update

A professional working with a laptop and notebook
Illustrative photograph · Julio Lopez / Pexels
On this page
  1. What you need to know now
  2. Understand what the 2018 update changed
  3. Plan the departure sequence
  4. Resolve purchase discrepancies early
  5. Keep the validation record
  6. A practical way forward
  7. Frequently asked questions
  8. Official sources & further reading
CURRENT CONTEXTSource check · 25 October 2026

What you need to know now

This article records the December 2018 expansion. Use the operator’s current location list to plan a departure claim.

The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.

  • The old list is a rollout snapshot.
  • Border facilities and opening hours can change.
  • Plan validation before baggage becomes inaccessible.

Understand what the 2018 update changed

This article preserves news about the early expansion of tourist-refund facilities. The locations and installation numbers describe that stage of the rollout. They should not be treated as an exhaustive list of today’s departure facilities or as confirmation of current opening hours. A traveller planning a claim should identify the actual departure point and follow the current scheme instructions, especially if leaving through a different airport or border from the arrival location.

Plan the departure sequence

Before travelling to the departure point, review which purchases are registered and keep the relevant goods and travel document accessible. Think through the order of validation, any requested inspection and baggage check-in. A short connection, checked baggage or a change of terminal can make last-minute problem solving difficult. Check current location information directly rather than relying on the map in an old article, and allow time for assistance if a transaction cannot be completed at a kiosk.

Resolve purchase discrepancies early

Compare the traveller details and transaction information while still able to contact the retailer. A missing purchase or incorrect document number is easier to investigate with the receipt, retailer and actual goods available. Keep the transaction reference and any correction correspondence. Do not assume that a departure desk can recreate an unregistered sale from a payment-card statement alone; raise the problem with the retailer or operator using the evidence for that particular purchase.

Keep the validation record

After completing the departure process, retain the confirmation and the selected refund method until the claim is resolved. If assistance is needed, provide the transaction reference, departure information and a concise explanation of the outstanding issue. The historical expansion news explains how the scheme developed, while the current official service page provides the operational starting point. Using both in their proper context avoids confusing the original rollout with a guarantee that a particular facility is currently available. Confirm location details again if the itinerary changes.

YOUR NEXT STEPS

A practical way forward

  1. 01

    Step 1

    Identify your actual departure port.

  2. 02

    Step 2

    Confirm the available desk or kiosk with the operator.

  3. 03

    Step 3

    Allow time for possible inspection.

CLEAR ANSWERS

Frequently asked questions

Are the twelve old locations an exhaustive current list?

No. Confirm current facilities.

Does an old news article guarantee a desk is open?

No. Check your departure location directly.

Read the original article First published 13 December 2018 · retained for context

This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.

Tourist VAT refund update: Phase 2 of tourist VAT refund scheme rollout from Dec 16

The first phase went into effect on November 18, 2018.

Tourist VAT refund update: The Federal Tax Authority (FTA) on Wednesday said all preparations were complete to launch phase 2 of the Tax Refunds for Tourists Scheme from Sunday, December 16. The scheme would cover 12 air, land and sea ports across the UAE.
The first phase went into effect on November 18, 2018, covering the Abu Dhabi, Dubai and Sharjah international airports.
The second phase will cover Al Ain International Airport, Al Maktoum International Airport and Ras Al Khaimah International Airport; as well as 2 sea ports: Zayed Port in Abu Dhabi and Port Rashid in Dubai; and 4 land ports: Al Ghuwaifat Border Post in Abu Dhabi, Hili Border Port and Al Madheef Border Crossing in Al Ain, and Dubai’s Hatta Border Exit.
“The FTA coordinated with the system operator Planet, running all necessary experiments to ensure the scheme is implemented smoothly and accurately,” said Khalid Ali Al Bustani, director-general of FTA.
Al Bustani projects daily refunds of value-added tax (VAT) to grow quickly in the coming period. The number of refund requests processed surpassed 3,800 daily transactions.
The FTA asserted that to be refundable, tax invoices must be issued by retail stores included in the scheme and registered in the system; these venues can be identified by visibly showcasing ‘tax-free’ stickers on their storefronts.
The FTA had outlined conditions for a tourist to be eligible for a tax refund, namely: The tourist in question is at least 18 years old; goods eligible for the scheme are supplied to an overseas tourist who was on UAE soil when the purchase was made, and who intends to exit the UAE along with the purchased items within 90 days; goods must be exported out of the UAE by the tourist within 3 months of the date of supply.

VERIFY THE DETAIL

Official sources & further reading

Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.

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