The construction and operation of mosques is a common activity carried out by relevant persons in the UAE. However, since it doesn’t constitute a business activity, recovery of input tax was not possible under the normal rules for refund of VAT in the UAE. The UAE now allows the Refund of Input Tax Incurred on the Construction and Operation of Mosques as per Cabinet Decision No. (82) of 2022. Tax agents in Dubai can provide you with further information on the provisions of this law.
Source: jcauaeaudit.com
