What is a VAT Administrative Exception or VAT Exception Form?
A VAT Administrative Exception or VAT Exception Form 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
-Time for the export of goods
Who is eligible to make a VAT Administrative Exception Request?
The applicant must:
1. be a registrant with the FTA;
2. satisfy the requirements in respect of the relevant Exception Request, as outlined below; and
3. provide all relevant supporting documentation
How to make a Request?
The registrant must submit the VAT Administrative Exception Request by email to specialexceptions@tax.gov.ae.
Who can submit the VAT Administrative Exception Form on your behalf?
The following can submit the VAT Administrative Exception:
1. The authorized signatory of the registrant;
2. The registrant’s appointed Tax Agent; or
3. The registrant’s appointed Legal Representative. If you are a member of a Tax Group, the request should be submitted by the Representative Member of the Tax Group.
What information will you need when completing the 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.
