This service guide outlines the procedure for the VAT Refund for Tourists scheme, operated by the United Arab Emirates Federal Tax Authority in conjunction with Planet Tax Free LLC. It details the process enabling non-resident tourists over eighteen years old to reclaim Value Added Tax on eligible purchases upon departure. The document explains the mandatory validation process within ninety days of purchase, utilising self-service kiosks or manned desks at exit points. It specifies a deduction of thirteen percent from the refunded VAT amount plus an administrative fee, and caps cash refunds at 35,000 Dirhams.