Cabinet Decision Cabinet Decision No. 1 of 2020 Cabinet

CD 1/2020 — VAT refund for Expo 2020 Dubai official participants

Cabinet Decision No. 1 of 2020 on the Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai

In force Issued 2 January 2020 In force from 13 March 2018

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار مجلس الوزراء رقم (1) لسنة 2020 — رد ضريبة القيمة المضافة المدفوعة عن السلع والخدمات المرتبطة بإكسبو 2020 دبي
Document type
Cabinet Decision
Number
1
Issued by
Cabinet
Administered by
Federal Tax Authority
Issued
2 January 2020
In force from
13 March 2018
Applies to
Offices of Official Participants (countries and intergovernmental organizations) in Expo 2020 Dubai, their Section Commissioners-General, Section Staff and Beneficiaries, and the Bureau Expo 2020 Dubai.
Current position
In force as far as known; it replaced Cabinet Decision No. 1 of 2019 (Art. 8). It sets no closing date for refund applications, but its effect is tied to Expo 2020 Dubai, which its definition placed from 20 October 2020 to 10 April 2021.
Topics
VAT · Refunds
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Lets the offices of Official Participants in Expo 2020 Dubai recover VAT on imports and supplies connected with their pavilions, events, operations and participation, and on imports of goods for personal use by their Section Commissioners-General, Section Staff and Beneficiaries. Claims go through the Bureau Expo 2020 Dubai, which checks them and asks the FTA to refund, and a Certificate of Entitlement is refused for pavilion costs if more than 20% of the space is used commercially. Goods imported with a refund cannot be sold or given away without prior consent and payment of the Tax.

What it means in practice Professional insight

Who: Expo 2020 Dubai official participants and suppliers who dealt with them. What to check: the Certificate of Entitlement, the 20% commercial-use limit, and VAT due on any later sale or transfer of refunded imported goods.

Key provisions

  • Art. 1 Expo 2020 Dubai is the registered exhibition to take place in Dubai from 20 October 2020 to 10 April 2021; Official Participants are the countries and intergovernmental organizations that accepted the State's official invitation to exhibit in a non-commercial capacity; the Office of the Official Participant is its representative office in the State, including the office of the Section Commissioner-General.
  • Art. 2(1)–(2) The Office of the Official Participant may claim a refund of Tax incurred on imports or supplies directly connected with building, installing, altering, decorating and dismantling its exhibition space, or with organizing and operating it and events on the Expo site, or with its actual operations where each good or service exceeds an amount set by the Minister, or with any operations for participation inside or outside the site; and of Tax on imports of goods for personal use by the Section Commissioners-General, Section Staff and Beneficiaries.
  • Art. 2(3) Imported goods for which a refund was granted cannot be sold or transferred free of charge without prior consent under procedures agreed between the Authority and Bureau Expo 2020, and without payment of the Tax.
  • Arts. 3–4 Refund applications are submitted to the Bureau Expo 2020 Dubai, which makes the initial check on the Authority's forms and, where the claim is correct, requests the refund from the Authority; the Authority and the Bureau agree the procedural, evidential and verification requirements.
  • Arts. 5–6 The Bureau issues a Certificate of Entitlement to Official Participants and gives the Authority the list of holders; no certificate is granted for exhibition-space costs if more than 20% of the exhibition space or presentation is used, or intended to be used, for commercial or non-official purposes; the Authority may audit the Bureau and refuse refunds not due.
  • Arts. 8–9 Cancels Cabinet Decision No. 1 of 2019 and any conflicting provision; implemented from the effective date of the Agreement between the State and the Bureau International des Expositions, 13 March 2018, and published in the Official Gazette.

What changed

  1. 13 March 2018 In force
  2. 2 January 2020 Issued

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 23 August 2017 Federal Decree-Law FDL 8/2017 — VAT Law In force — amended
    1. 26 November 2017 Cabinet Decision CD 52/2017 — VAT Executive Regulation — Executive Regulation of this law In force — amended
      1. 24 July 2018 Cabinet Decision CD 41/2018 — Introducing the VAT refunds for tourists scheme — Made under Art. 68 In force
        1. 29 August 2018 FTA Decision FTA Decision 1/2018 — Retailer requirements for the VAT refunds for tourists scheme — Made under it In force
        2. 28 April 2019 FTA Decision FTA Decision 1/2019 — AED 7,000 cap on cash VAT refunds to tourists (repealed) — Made under it Repealed
        3. 26 May 2022 FTA Decision FTA Decision 4/2022 — One-year time limit for tourists to claim VAT refunds — Made under it In force
        4. 21 July 2022 FTA Decision FTA Decision 6/2022 — AED 35,000 cap on cash VAT refunds to tourists — Made under it In force
      2. 6 November 2018 FTA Decision FTA Decision 2/2018 — VAT refunds for tourists (consolidated 2026) — Made under Art. 68 In force — amended
      3. 17 December 2018 FTA Decision FTA Decision 4/2018 — No tax invoice for supplies through vending machines — Made under Art. 59(7) In force
      4. 26 May 2019 FTA Decision FTA Decision 7/2019 — Combined tax invoice/credit note and mailing addresses — Made under Arts. 59, 60 In force
      5. 22 February 2023 Ministerial Decision MD 26/2023 — When a supply counts as electronic commerce for VAT records — Made under Art. 72(5) In force
      6. 14 July 2026 Directive on Tax Transactions DTT 4/2026 — VAT on fees within life insurance contracts — Made under Art. 42 In force
      7. 1 September 2026 Cabinet Decision CD 149/2026 — VAT Regulation amendments — Amends Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60 In force
      8. 9 September 2026 FTA Decision FTA Decision 17/2026 — Input tax on employee expenses — Made under Art. 53(1)(c) In force
    2. 28 December 2017 Cabinet Decision CD 55/2017 — Charities that may recover input tax (list as amended to Dec 2024) — Made under it In force — amended
    3. 28 December 2017 Cabinet Decision CD 56/2017 — Zero-rated medications and medical equipment — Made under it In force
    4. 28 December 2017 Cabinet Decision CD 59/2017 — Designated Zones for VAT (with the FTA list) — Made under it In force — amended
    5. 22 May 2018 Cabinet Decision CD 26/2018 — VAT refund on exhibition and conference services — Made under it In force
    6. 22 May 2018 Cabinet Decision CD 25/2018 — VAT on gold and diamonds between registrants (repealed) — Made under it Repealed
    7. 2 January 2020 Cabinet Decision CD 1/2020 — VAT refund for Expo 2020 Dubai official participants — Made under it In force
    8. 1 September 2020 Cabinet Decision CD 9/12 O of 2020 — Temporary zero rate on COVID-19 protective equipment — Made under it Spent
    9. 16 August 2022 Cabinet Decision CD 82/2022 — Refund of input tax on building and operating mosques — Made under it In force
      1. 29 October 2022 Ministerial Decision MD 162/2022 — Deadlines for mosque input tax refund requests — Made under it In force
    10. 25 August 2023 Cabinet Decision CD 91/2023 — Reverse charge on mobile phones, computers and tablets — Made under it In force
      1. 25 October 2023 Ministerial Decision MD 262/2023 — Which parts and pieces of electronic devices fall under the reverse charge — Made under it In force
    11. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force
    12. 16 December 2024 Cabinet Decision CD 127/2024 — Reverse charge on gold, precious metals and precious stones — Made under it In force
    13. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    14. 4 November 2025 Cabinet Decision CD 153/2025 — Reverse charge on metal scrap between registrants — Made under it In force
    15. 8 July 2026 Directive on Tax Transactions DTT 1/2026 — VAT on judicial expert services — Made under Art. 13 In force
    16. 8 July 2026 Directive on Tax Transactions DTT 2/2026 — VAT adjustments after leaving a Tax Group — Made under it In force
    17. 14 July 2026 Directive on Tax Transactions DTT 3/2026 — Converting digital-currency consideration to AED — Made under it In force
    18. 20 July 2026 Directive on Tax Transactions DTT 5/2026 — Valuing deemed supplies of services — Made under Art. 37 In force
    19. 22 July 2026 FTA Decision FTA Decision 13/2026 — Verifying suppliers before deducting input tax — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Services · VAT Health Check

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.