In order for a foreign business to qualify for a VAT refund, the business mustn’t have a permanent place of establishment anywhere within the UAE. There must not any managed, controlled or legally established commercial space in the country. The business also shouldn’t consider as a taxable person within the UAE. This does not apply to businesses that required in registering or have already registered for VAT in UAE. In addition, the business should be VAT registered or registered for the equivalent of VAT in the home country or where it was established.