Impact of Indirect Taxes on Retail Sector in UAE


UAE has been known as the land of retail tourism. It is a top destination for both the international tourist as well as the global retailers. As such, it is one of the key pillars for the growth of the UAE economy. Any tax on the retail trade, therefore, needs to balance between the priorities of the Government, the desire to promote the retail trade and, finally, revenue enhancement. Recognizing the impact of VAT on retail tourism, the UAE announced a Tourist Refund Scheme making tourist eligible to a refund of a significant portion of VAT paid minus a processing fee.

Given the impact that these taxes have on the retail sector, W T S Dhruva Consultants has prepared a comprehensive guide on the applicability of VAT in the retail sector. ‘Impact of Indirect Taxes on Retail Sector in UAE’ is a result of our extensive experience in the sector and research done by a team of experts, we hope that you will find this publication helpful.

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