This service guide details the procedure for the VAT Refund for Foreign Business Visitors with the United Arab Emirates Federal Tax Authority. It permits eligible, non-resident foreign businesses without a UAE establishment to recover Value Added Tax incurred on domestic expenses. The document specifies that applications must be submitted annually between March and August. It mandates the provision of an original, embassy-attested Tax Compliance Certificate from the applicant's home jurisdiction. The scheme relies on strict reciprocity, requiring the applicant's home country to offer similar VAT refund mechanisms to UAE entities.