For the first time in history, some Persian Gulf States are implementing VAT. The first to implement the Tax have been the United Arab Emirates and the Kingdom of Saudi Arabia.

While we are not sure as yet whether Saudi Arabia will refund VAT, the UAE has indicated they will refund. At the current moment, we are however unsure what the VAT refund process, documentation and deadlines will be. We will keep our clients and readers posted as and when the refund process in the Country becomes clearer.
VAT Communicator January 2018