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Tourists in the UAE also pay VAT at the point of sale. A VAT return summarises the value of the supplies and purchases a taxable person has made during the tax period, and shows the taxable person’s VAT liability. *Subject to stock, courier availability and courier area/store location. This should be sent as soon as you’ve placed your order. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE (PDF, 1 MB). We will create a temporary password for you, which will be sent to your registered email address. Gift cards can only be purchased and used in the UK. Value Added Tax or VAT is a tax on the consumption or use of goods and services levied at each point of sale. 8. The standard tax period is: The FTA may, at its choice, assign a different tax period for certain type of businesses. Sign in or Register an account to save these items permanently. Please also make sure that your payment card is set up by your card issuer for international payments. If an item is missing from your parcel, it may be delayed. Find out more Flexible payment methods to suit your needs . No change or refund will be given. NEXT online help information. We process orders quickly so that your items arrive as soon as possible. Sign in or Register an account to save these items permanently. If you can’t locate the tracking email, please make sure you’ve checked your spam and junk folder. We’re sorry, shipping to an alternative address other than the account address is not possible. You’ll need to choose between dropping your parcel off and requesting a collection. Items will appear here as you view them. It is optional for businesses whose supplies and imports exceed AED 187,500, Tourists in the UAE also pay VAT at the point of sale, VAT applies equally on tax-registered businesses managed on the UAE mainland and in the free zones. We may combine the information you give us with information from other companies and use it to improve and personalise our services, content and advertising. And from time to time, we make portions of our customer list available to carefully screened companies so that they can contact you with offers and information by mail, telephone, email or otherwise. Where the input tax exceeds the output tax, a taxable person will have the excess input tax recovered; he will be entitled to set this off against subsequent payment due to FTA. If you paid using another payment method, please contact the payment provider/issuer to locate the refund. Our returns process is simple, just use the returns note in your parcel and follow the steps below: 1. During sale periods, please allow 14-21 days for your delivery*. quarterly for businesses with an annual turnover below AED150 million. Attach the returns label to the outside of the parcel, making sure that the original label is not visible any more. You can then select the images to revisit the items. You're welcome to send us an email, but it may take a few days t oget back to you. The difference between these sums is reclaimed or paid to the government. The rate of VAT is 5 per cent. Please try again. The end-consumer ultimately bears the cost. If you navigate away from this siteyou will lose your shopping bag and its contents. 8 of 2017 on value added tax, UAE Cabinet Decision 52 of 2017 on the executive regulations of the Federal Decree Law No. We reserve the right to refuse to enter a contract with any individual or company. If further stock of an item is expected, an estimated date will be shown in the drop-down menu, for example ‘Order now for delivery in 1-2 weeks’. In the event of supply difficulties we reserve the right to substitute items of equal quality and value. If you want to cancel/return your order you must tell us within 14 days (beginning on the day after the day you receive the goods), and you then have 14 days to return the items. VAT-registered businesses collect the amount on behalf of the government; consumers bear the VAT in the form of a 5 per cent increase in the cost of taxable goods and services they purchase in the UAE. If you do not want your name and mailing list made available or no longer choose to receive a Next catalogue or wish to alert us to duplicate mailings, please call toll-free or email us at information@nextdirect.com. monthly for businesses with an annual turnover of AED150 million or more. It’s really easy to create an account, just click onto ‘My Account’ and select ‘New Customers’ to enter your details. If you unsubscribe to our marketing emails you won’t receive information on the latest offers, reductions and when the Next sale will be on our website. You will not continue to receive KPMG subscriptions until you accept the changes. This will be removed from your account immediately. Please click onto ‘My Account’, enter your email address and password you used when you opened your account and click ‘Sign In Now’. Just make sure you change your details if you’ve recently moved before placing an order. We always want to put things right, so please contact us using the methods below: Email us at International_Complaints@nextdirect.com. If you made your original payment with a card that is now expired or cancelled, please contact your bank. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006. The KPMG logo and name are trademarks of KPMG International. You can return any unworn items (in their original condition) within 28 days of receiving your order for a full refund. Not completely satisfied or ordered the wrong size or colour? Exceptions apply, see full terms and conditions. Select the reason code for the item/s you are returning. Where a product has a security seal, a refund or exchange will not be given if the seal is broken unless the item is faulty. Please click the link below to get started. We will send an email confirmation to your registered email address once the order has gone through, this can take a few hours to arrive. Next reserves the right to amend these terms and conditions and/or discontinue the offer at any time. Not already logged in? Follow us on instagram @nextofficial_me. What payment types can I use? (This does not affect your statutory rights). Businesses can register for VAT through the eServices section on the FTA website. Registered businesses and traders will charge VAT to all of their customers at the prevailing rate and incur VAT on goods/services that they buy from suppliers. KPMG International provides no audit or other client services. Returns Information. Keep your proof of postage until you receive confirmation you have been credited. A limited number of exemptions may be granted. Return your items for free. We reserve the right to accept or reject orders, to refuse applications or with prior written notice to close an account. We’re sorry, it’s not possible to pay with a gift card online.

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