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. However, VAT and Excise Tax registration exceptions are not covered under this process. The registrant must submit the VAT Administrative Exception Request by email to specialexceptions@tax.gov.ae by himself or through a registered Tax Agent or an appointed Legal Representative.
Applicants 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.
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
- Extension of time for the export of goods
