The date of supply for Director’s service would be the earliest of:
• Date of issuance of a tax invoice;
• The date on which the provision of services was completed;
• Date of receipt of payment.
Retailers participating in the Tax Refunds for Tourists Scheme will initiate providing refund claims to tourists as of 18 November 2018.
The Overseas Tourist may reclaim VAT at Abu Dhabi International Airport, Dubai International Airport, and Sharjah International Airport, as of 18 November 2018.