VAT Refund is the process by which businesses or tourists can claim back the VAT paid on goods and services purchased in the Country. Foreign businesses or tourists who are not registered for VAT in the UAE or other countries can claim a refund of the VAT paid on goods and services purchased if they meet certain conditions and follow the prescribed procedures.
You can claim a VAT refund when the input VAT is greater than the output VAT. Moreover, the Output tax is the tax imposed on sales of a business whereas the input tax is the tax collected on purchases, expenses, and imports of businesses.