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VAT Administrative Exception in UAE

A VAT Administrative Exception is a provision that grants registrants certain concessions or exceptions as outlined in Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Law”) and 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”). These exceptions apply when challenging circumstances make it difficult for businesses to comply with specific procedural aspects of the Law or Executive Regulations.

At HLB HAMT Management Consultancy (HHMC), we guide your business through the entire VAT Administrative Exception process, from document preparation to the formal submission of the request.

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VAT Administrative Exceptions are divided into the following categories, specifically related to VAT:

  • Tax Invoices
  • Tax Credit Notes
  • Length of the Tax Period
  • Stagger
  • Evidence to prove export of goods
  • Time for the export of goods

Eligibility for VAT Administrative Exception Request in UAE

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

Information Required for VAT Administrative Exception Form

You are required to submit the below information along with the form:

  • The category for which you are seeking a VAT Administrative Exception;
  • A detailed description of why you are making a VAT Administrative Exception Request as per the criteria outlined above; and
  • Any documentary proof to support the factual and legal grounds on which the request is based (e.g. sample invoices, contracts, payment slips or other). This is based on the category of the Exception.

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How long will it take to receive response from the FTA on your VAT Administrative Exception?

The FTA may take up to 40 business days to respond to your request if it relates to Tax Invoices, Tax Credit Notes, Tax Period Duration, Stagger, or Proof of Export of Goods.
For requests concerning the extension of the time for exporting goods, the FTA may take up to 20 business days.

If your application is incomplete or requires additional documentation, the FTA will request the necessary information. Once you resubmit the complete application, it may take an additional 40 or 20 business days for the FTA to respond.

The decision to approve or reject the request will be based on the facts presented in the VAT Administrative Exception Form at the time of submission.

Our Approach

  • Drafting the Request Letter: We work with your team to draft a formal request letter detailing why you are making a VAT Administrative Exception. This letter includes a comprehensive description of the specific category for which you are seeking a VAT Administrative Exception, ensuring clarity and alignment with FTA requirements.
  • Reviewing Documentation and Establishing Legal Grounds: Our team thoroughly examines the relevant transaction documents and associated information to build a solid factual and legal basis for the Administrative Exception request. We ensure that all supporting documentation is complete and accurate, demonstrating a clear case for the interpretation needed.
  • Submitting the Administrative Exception: We facilitate the entire submission process through the FTA’s online platform. By handling submission and follow-up, we ensure that your request progresses smoothly, and that any additional information needed by the FTA is provided promptly.

HLB HAMT Management Consultancy (HHMC) to Assist!

A VAT Administrative Exception can provide critical flexibility for businesses facing unique challenges in meeting VAT procedural requirements. With HLB HAMT Management Consultancy (HHMC) UAE’s expert support, your application will be prepared and submitted with precision, increasing your chances of a favourable outcome from the FTA. Contact us today!

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