UAE VAT - Refund of Input Tax Incurred on the Construction and Operation of Mosques

The UAE issued the Cabinet Decision No. 82 of 2022 – Issued 16 Aug 2022 (effective from 29 Oct 2022).

Under specific conditions, refund of input tax incurred on the construction and operation of mosques in the UAE is possible.

Cabinet Resolution No. (82) can be downloaded from here:

Cabinet Decision No. 82 of 2022 - For Publishing

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Article 1 - Definitions

Article 2 - Eligibility for Refund of Input Tax Incurred on the Construction of Mosques

Article 3 - Process for Refund of Input Tax Incurred on the Construction of Mosques

Article 4 - Eligibility for Refund of Input Tax Incurred on the Operation of the Mosque

Article 5 - Process for Refund of Input Tax Incurred on the Operation of the Mosque

Article 6 - Effective Date of Refund Entitlement

Article 7 - Executive Decisions

Article 8 - Publication and Enforcement

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