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The exclusive operator of the Tax Refund for Tourists Scheme in the UAE is Planet which also operates in more than 50 countries around the world.
Tourist transactions are tracked through a fully integrated electronic system maintained by Planet which connects registered merchants, service operator (Planet), and all the UAE airports and ports. 

Sales to tourists

When buying eligible goods from your company, a tourist can request a Tax Free purchase and confirm his or her status by presenting a valid passport.

Note. The VAT cannot be refunded for motor vehicles, boats, and aircrafts.

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Once the goods are inspected and information is validated, the tourist can choose a refund payment method:

• Cash: There is the maximum refund amount (currently, 10,000 Dirham) that is allowed to be refunded in cash in a 24-hour period. The remaining amount will be paid to a card.
• Bank card: There is no limit to the refunded amount.

Planet charges 15% of the refund amount as commission when processing the refund.

Reimbursing the

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operator

Each month, Planet informs your company about VAT refunds issued to tourists on their purchases made in your company. Your company must reimburse Planet and pay the requested amount on the terms set with Planet.

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You create a supplier master record for the service provider, Planet, using the Sales > Master Data > Companies form. For details, refer to Adding a Company.

Onсe the Planet's report on VAT refunded to tourists is received, you create a Tourist VAT Refund Report with the information received from Planet using the following form: Taxes > Tax Documents > Tourist VAT Refund Reports. For details, refer to Creating a Tourist VAT Refund Report.

Then, to adjust the amount of sold supplies, you need to create an Output VAT Transaction with the Tourist Tax Refund transaction type which will adjust the amount of supplies by substracting the refunded VAT amount. As the result of this transaction, the amount of taxable supplies sold to tourists will be decreased by the VAT amount actually refunded to tourists. For more information, see Creating an Output VAT Transaction.

The adjusted amount of sales and the VAT refund amount (as reported by Planet) will automatically appear in the VAT Return for the tax reporting period as negative values in the VAT on Sales and All Other Inputs section, box 2.

To reimburse Planet, you can create a bank payment or a cheque payment manually with the To Supplier transaction type and without specifying any basis. For details, refer to Creating a Bank Payment.