Administrative Exception- VAT Guide (GEX1)

1. Brief overview of this user guide This guide is prepared to help you submit your VAT Administrative Exception request (referred to as ‘Exception Request’) to the Federal Tax Authority (FTA) related to the specific cases detailed below. It provides you with:

• An overview of the categories for which an Exception Request can be made.

• An explanation of the icons and information you might see or need to complete the form.

If you have additional questions on specific fields in the VAT Administrative Exception Form, please contact us at info@tax.gov.ae.

2. Purpose of the VAT Administrative Exception Form

2.1   What is a VAT Administrative Exception?

A VAT Administrative Exception is a mechanism which provides registrants with concessions / exceptions allowed by the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Law”) or Cabinet Decision No 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Executive Regulations”) if difficult circumstances prevent them from following certain procedural aspects of the Law or the Executive Regulations.

VAT Administrative Exceptions are grouped into the following categories and are relevant to VAT only:

• Tax Invoices

• Tax Credit Notes

• Length of the Tax Period

•  Stagger

•  Evidence to prove export of goods

NOTE: VAT and Excise Tax registration exceptions are not covered under this process. Exceptions related to VAT and Excise Tax registrations can be done on the relevant registration forms.

2.2 Who is eligible to make a VAT Administrative Exception Request?

• The applicant must:

• Be a registrant with the FTA;

• Satisfy the requirements in respect of the relevant Exception Request, as outlined below;

• Provide all relevant supporting documentation.

2.3 What are the categories covered under VAT Administrative Exception?

As stated above, an Exception Request can be made only in respect of certain specified categories.

Required Information

• Description of VAT Administrative Exception Request

• Supporting letter (background, facts and reasons) with the documentary evidences

How can Middle East Corporare Services help?

• Support in ensuring the sufficiency of documents maintained for VAT compliance

• Support in the submission of VAT Administrative Exception application, if required.