What conditions must be followed in order to be eligible for this scheme?

The following conditions must be followed in order to be eligible for the tourist refund scheme:

• The tourist must have purchased the goods in the UAE from a UAE-based supplier who is registered for VAT.

• The tourist must intend to leave the country within 90 days of the date of supply, along with their purchases.

• The goods must be taken outside the GCC within three months from the date of supply.

• The goods must not be exempted from refund. That is, they must be eligible for obtaining a refund.

• Tourists will only be eligible to claim a VAT refund for purchases worth a minimum of 250 Dirhams.