Is VAT charged on event tickets?

Licence Request Form for Event Organiser to Grant Access to Events This form should be used by suppliers of the right to access, attend or participate in an exhibition or conference in order to be licensed to make supplies of such services to international customers without collecting VAT. Prior to filing this application, prospective applicants should read Cabinet Decision No. (26) of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences, and related guides published on the FTA's website. Claim reference number (official use only) 1- Applicant Details Yes Yes Yes Yes Will you sell tickets / grant access to the exhibition / conference?* Yes Yes Will tickets be sold to UAE residents and non-UAE residents?* No No Will tickets be sold to UAE residents only?* Yes Yes Will goods or services be sold during the event by any or all the customers?* All All Are you resident in the UAE?* Name of Applicant (English)* Name of Applicant (Arabic) If you are applying as resident Event Organiser: Tax Registration Number (TRN)* Legal name of Event Organiser* Trade Licence number* Upload Trade Licence* Upload proof of re-application for trade licence if validity is less than one month* Organiser registration ID with competent goverment entity* Upload organiser registration certificate issued by competent goverment entity* Competent goverment entity name* Emirate* If you are applying as non-resident Event Organiser: Are you registered or required to register for VAT in the UAE* Tax Registration Number (TRN) (If applicable) Legal name of Event Organiser* Country of establishment* Upload proof of establishment* (e.g. certificate of incorporation) 2- Event Details Name of exhibition / conference* Purpose of the exhibition / conference Event start date* Event end date* Duration of exhibition / conference* Emirate where the exhibition / conference will take place* Event venue Event Permit number* Name of Authority which issued the Event Permit* Upload scan of Event Permit* Expected number of attendees of the conference / customers of the exhibition Price of ticket / right of access Upload sample ticket which illustrates the ticket price and event name (if available) 3- Authorised Signatory Details Title Name* E-mail address* Phone country code* Phone number* Language preference for correspondence* English 1 English

Educational Institution should then issue a Tax Credit Note in respect of the standard rated Tax Invoice for the application or registration fee, and issue a new Tax Invoice for the zero-rated tuition.11 Registration fees charged to students who are already enrolled in a program qualify for zero-rating, provided the fees are for an integral part of, and directly related to zerorated Qualifying Educational Services. Where students leave the educational institution before the end of the academic year or term, the educational institution may refund part of the registration or enrolment fee. Where VAT was accounted for on the fee and a Tax Invoice was issued, the educational institution should issue a Tax Credit Note for the amount refunded. 4.4.2. Events Fees charged by a Qualifying Educational Institution for fund raising and similar events will be subject to VAT where the event is not directly linked to, and integral to the course of study. For example, an event to sell Goods (e.g. cakes) to raise funds for a new library is not primarily carried out for the purposes of delivering the education. The sale of the Goods would be subject to VAT, except where the sale is conducted by and on behalf a non-Taxable Person, e.g. the parents of the students. However, where the Goods are sold by a Taxable Person, e.g. a caterer, the supply would, generally, be subject to VAT and the Taxable Person would be required to account for the VAT. This can be contrasted with a concert held by a school to showcase student achievement and progress in music or the performing arts, and where this is part of the Qualifying Curriculum. The sale of tickets to a ballet or musical recital that forms part of the student’s examination under a Qualifying Curriculum would qualify for zerorating if it can be evidenced that the concert or event is directly linked to the provision of education, e.g. where it forms part of a music student’s examination. 4.4.3. Field trips Fees charged for a field trip by a Qualifying Educational Institution may be subject to VAT at the zero-rate where the following conditions are met:12 • • the field trip is directly related to the Qualifying Curriculum, and the field trip is not predominantly recreational in nature. Where the field trip does not meet both conditions, the supply would, generally, be 11 Where the conditions in Article 59(3) of the VAT Executive Regulation are met, the Qualifying Educational Institution is not required to issue a Tax Invoice for a wholly zero-rated supply. 12 Article 40(4)(f) of the VAT Executive Regulation. VAT Guide | Education | VATGED1 11