FTA Decision No. 2 of 2018 (as Amended) on the Tax Refunds for Tourists Scheme

Updates the rules governing the Tax Refunds for Tourists Scheme (the digital tourist VAT refund system), which the FTA separately reported had grown to over 19,300 connected retail outlets by August 2026. Amendment issued 1 July 2026; published 9 July 2026.

What firms should do

Informational — retailers participating in the tourist refund scheme should review updated procedures

Regulator: Federal Tax Authority
Type: FTA Decision
Status: Final/In Force
Published: 9 Jul 2026
Reference: FTA Decision No. 2 of 2018, amendment published 2026
Topic: VAT
Impact: Low

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

Arakan Lexara Weekly

Get the week's UAE regulatory changes every Monday.

Key developments, what firms are asked to do and the deadlines ahead. Free.

More from the Federal Tax Authority

Amendments to the VAT Federal Decree-Law No. 8 of 2017 – Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025

This public clarification outlines the amendments made to the VAT Federal Decree-Law No. 8 of 2017, as updated by Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025. These changes are crucial for businesses to understand their VAT obligations and ensure compliance with the updated legal framework.

2 Sept 2026Press ReleaseHigh impact

Federal Tax Authority Calls on All Persons Subject to Corporate Tax to File Their Tax Returns and Pay the Corporate Tax Due Within the Specified Timeframes to Avoid Late-Payment Penalties

FTA reminds taxable persons with a 31 December 2025 financial year-end that Corporate Tax returns and payment are due by 30 September 2026, including simplified returns for Small Business Relief claimants, and flags record-keeping obligations and late-payment penalty risk.

26 Aug 2026Cabinet DecisionMedium impact

Cabinet Decision No. 137 of 2026 on Excise Pricing for Tobacco Products and Electronic Smoking Device Liquids

Updates the excise price/valuation basis used to calculate Excise Tax on tobacco products and liquids used in electronic smoking devices. Issued 24 July 2026; published 26 August 2026.

26 Aug 2026Public ClarificationMedium impact

VATP045 – Concerned Goods: Tax Invoices and Input Tax Recovery

Clarifies tax invoice and input-tax-recovery requirements for imports of 'Concerned Goods' under the reverse charge mechanism, including new due-diligence expectations before recovering input tax where a supply chain may be linked to tax evasion.