• EXPO 2020 Dubai License.
• IBAN letter for the active domestic bank account.
• Tax invoices related to the goods and services related to EXPO 2020 Dubai.
• In case of importing goods directly related to EXPO 2020 Dubai for non-commercial purposes, supporting documents shall be provided, such as, customs declaration and proof that VAT was paid. In case VAT was paid by a freight forwarder, in addition to the previous supporting documents, the statement issued to the Official Participant by the freight forwarder which is treated as a tax invoice, shall be provided.

1. All tax invoices related to the goods and services purchased, as well as the required documents shall be prepared.
2. Submit the above to the One Stop Shop.

1. What is the VAT treatment applicable on supplies in relation to non-Official Participants?

The UAE VAT legislation and provision apply to both Official and Non-Official Participants. However, Official Participants may request a refund of the VAT incurred on goods and services connected with EXPO 2020 Dubai.

2. Are Official Participants in EXPO 2020 Dubai that are not registered for VAT in the UAE entitled to request a refund of the VAT incurred on the import of goods?

Yes. Official Participants in EXPO 2020 Dubai that are not registered for VAT in the UAE are entitled to request a refund of the VAT incurred on the import of goods connected with EXPO 2020 Dubai, subject to providing the required documents.

1. This service must not be used where the Official Participant is registered for VAT in the UAE.
2. Where the Official Participant is registered for VAT in the UAE, it may recover the VAT incurred through the service for Refund of Excess Payments, which can be accessed by clicking here.