Terms and Conditions – UAE Tourist Refund Scheme (TRS)  

About these Terms and the Services.  

These terms and conditions (the "Terms") are entered into between you and Planet Tax Free L.L.C. ("Planet", "we", "us" or "our"). They apply when you use the Tourist Refund Scheme services that Planet provides in the United Arab Emirates ("UAE"), including through the Planet Tax Free ME mobile application (the "App"), the online Shopper Portal (the "Shopper Portal"), Planet Smart Gates, self-validation kiosks, manned validation counters, the Planet Contact Centre and related channels (together, the "Services").  

By creating an account, selecting "accept" or using a Service, you agree to these Terms.  

We gather and process personal information in order to provide this service. The Privacy Notice explains how personal data is processed in connection with the Services. Where a separate consent is required by law (for example for a facial scan or device location), accepting these Terms does not replace that consent. Privacy Notice can be found  https://planetpayment.ae/merchants/privacy-policy/. 

1.- Who we are 

We have been appointed by the Federal Tax Authority (the “FTA”) as the operator of the Tax Refund Scheme for Tourists (TRS) in the United Arab Emirates (UAE), to operate a service that allows eligible overseas tourists to obtain a VAT refund (Refund) in respect of the goods purchased by them during their stay in the UAE in accordance with the laws of the UAE and the rules, procedures and risk parameters set by the FTA (the "TRS Rules").  

Nothing in these Terms amends or waives the TRS Rules or any instruction of the FTA or another competent authority. 

2.- How the TRS works  

The UAE Tourist Refund Scheme ("TRS") enables eligible tourists to obtain a refund of Value Added Tax ("VAT") paid on qualifying purchases made in the United Arab Emirates, subject to the requirements established by the Federal Tax Authority ("FTA") of the UAE.  

Planet acts as the operator of the TRS in accordance with its appointment by the FTA. 

Under the TRS, a tourist purchases eligible goods from a Retailer participating in the Scheme and presents a valid travel document that was used to enter the UAE, at the time of purchase. Registered retailers integrated with Planet simply record the sale as a VAT refund transaction which automatically generates a digital tax free transaction ID linked to the tourist’s profile and the purchased goods. For registered retailers who are not integrated with Planet, the transaction is recorded manually through the TRS platform by entering details of the tax invoice issued to the tourist and uploading an image of the tax invoice. A digital tax-free transaction is generated and linked to the tourist’s profile . Issuance of any VAT refund transaction is govered by the eligibility of the tourist, the results of which are obtained from the relevant UAE Authorities and Planet has no control over this decision. Transactions are generally eligible where the requirements established by the FTA are satisfied. 

Prior to departing the UAE, the tourist must present the eligible goods and the related tax free transaction for validation through the channels designated under the TRS, which may include self-service kiosks, smart gates or staffed validation counters. Validation may include verification of the tourist's identity, travel documentation, purchase information and, where required, inspection of the goods to confirm compliance with the TRS requirements. 

Upon successful validation confirming that the goods are eligible and are being exported from the UAE, the applicable VAT refund may be processed by Planet under the TRS. Refunds may be issued through one or more payment methods supported by the Scheme, including payment cards, cash (where available) or approved digital payment channels, subject to applicable fees, deductions and regulatory requirements. 

No refund shall be available for goods that do not meet the eligibility requirements of the TRS, including goods that have been consumed in the UAE, are not presented for validation when required, or otherwise fail to satisfy the conditions established by the FTA or the TRS operating rules. 

Rules and regulations applicable to the TRS of the UAE, pertaining to online purchases and as described by us can be found at Planet UAE TRS Rules (https://planetpayment.ae/merchants/local-rules/) 

3.- Your obligations 

3.1.- Compliance with the UAE Tourist Refund Scheme 

You must comply with all rules, regulations and requirements applicable to the UAE Tourist Refund Scheme ("TRS"), including any requirements imposed by the  Federal Tax Authority ("FTA") of the UAE and any guidance published by Planet from time to time. By using the Services, you agree to comply with these Terms and the TRS requirements available at Planet UAE TRS Rules (https://planetpayment.ae/merchants/local-rules/)). 

You acknowledge that your eligibility to obtain a VAT refund is subject to your compliance with the TRS rules and requirements and that Planet cannot guarantee a refund where such requirements are not met. 

3.2.- Export Validation Requirements 

You are solely responsible for completing the export validation process required under the TRS, including: 

a. Exporting the purchased goods from the UAE within ninety (90) days of the purchase date reflected on the tax invoice issued to you by the registered retailer; 

b. Presenting yourself, the relevant valid travel document, and the purchased goods for inspection and validation at a Planet validation point, where required; 

c. Completing export validation through Planet's Smart Gate, where available, using facial scan (biometric) verification, subject to your consent and as further described in Clause 5 and the Privacy Policy; and 

d. Complying with any additional validation requirements published by Planet or required by the FTA. 

Further information regarding export validation requirements is available at Planet UAE TRS Rules (https://planetpayment.ae/merchants/local-rules/). 

3.3.- Departure from the UAE 

Following successful export validation, you must leave the UAE within six (6) hours of completing the validation process. 

Failure to depart within this period may result in cancellation of the refund transaction and you will be required to complete the validation process  again. 

3.4.- Refund, Eligibility and Documentation 

You acknowledge and agree that: 

a. A VAT refund can only be processed where the tax invoice is digitally linked to a unique Tax Free Transaction ID registered within Planet's system, issued by a retailer participating in the TRS, and successfully export validated; 

b. You are solely responsible for obtaining successful export validation; 

c. If any required supporting documentation is lost, stolen or unavailable, it is your responsibility to obtain replacement documentation from the relevant retailer before attempting validation or claiming a refund; 

d. Refund requests for transactions that have already been export validated may only be made within twelve (12) months from the date of export validation; and 

e. A refund may not be available where a retailer fails to comply with the FTA's requirements or its contractual obligations to Planet. In such circumstances, you may need to contact the retailer directly regarding your claim. 

3.5.- Refund Methods and Processing 

You acknowledge and agree that: 

a. Cash refunds are available in United Arab Emirates Dirhams (AED), subject to applicable regulatory limits. The maximum cash refund amount is AED 35,000; 

b. Third-party cash refund operators may apply their own exchange rates when converting a refund into another currency. Such conversion services are not provided or controlled by Planet; 

c. Refunds processed to a payment card will normally be credited in the currency determined by the card issuer or financial institution. Planet has no control over the exchange rate applied by your card issuer; 

d. Payment card operators and financial institutions may apply processing charges. Such charges may be deducted from the refund amount where applicable; 

e. Planet may require additional verification before processing a refund and may contact you to confirm information relating to your claim; 

f. Planet will process eligible card refunds within 1 business day following confirmation of your departure from the UAE from the relevant UAE Authorities. If your refund requires additional review, verification of your card, or information from you, it will be placed on hold for up to 30 calendar days. If we request information or verification from you and do not receive it within this period, your refund will be cancelled. Once the hold is released, Planet will process the refund within 2 business days. Business days are Monday to Friday, excluding UAE public holidays. Any delay by card issuers, banks or payment providers in crediting your account is outside Planet's control; 

g. Any dispute relating to a card refund must be raised with Planet within twenty (20) calendar days from the date on which the refund request was submitted; 

h. Certain card issuers require the cardholder's name, card number and card expiry date to process a refund. Failure to provide such information may prevent successful processing of the refund; and 

i. You must promptly provide any additional information reasonably requested by Planet in connection with your refund application. 

3.6.- Planet Property and Restrictions 

The refund service, all validation records, transaction records and any documentation generated as part of the Services remain the property of Planet and may not be assigned, transferred or submitted to another tax refund service provider. 

3.7.- Additional Obligations for Online Purchases (E-commerce) 

Where a refund transaction is initiated through a participating retailer's online or electronic platform, you further agree that: 

a. You must be physically present in the UAE when initiating the refund transaction and remain in the UAE until the purchased goods have been delivered to the address provided by you within the UAE; 

b. You must comply with all TRS rules and requirements applicable to online purchases as described in these Terms and at Planet UAE TRS Rules (https://planetpayment.ae/merchants/local-rules/); 

c. Eligibility for a refund may be determined based on information provided by you through the retailer's platform. You are solely responsible for ensuring that such information is accurate and complete; 

d. Planet and the retailer shall not be liable where a refund transaction cannot be registered or processed because inaccurate or incomplete information has been provided by you; 

e. You must personally present the original travel document used for the transaction at the time of delivery where required. Failure to do so may result in cancellation of the VAT refund transaction; 

f. You may not initiate a return, exchange or cancellation of goods for which the refund validation process has already been initiated or completed; 

g. The name appearing on the tax invoice must match the details shown on your travel document, in English; and 

h. Planet is not responsible for the sale, delivery, fulfilment, return or exchange of goods purchased through a retailer's online platform. Such matters remain solely between you and the retailer. 

4.- Planet's obligations as Operator.  

As operator of the UAE Tourist Refund Scheme ("TRS"), Planet shall: 

4.1.- Compliance with Applicable Requirements 

Operate the TRS in accordance with applicable laws and regulations of the United Arab Emirates, the requirements, instructions and service levels established by the Federal Tax Authority ("FTA"), and such operational, security, fraud prevention and risk management measures as may be required for the proper administration of the TRS. 

4.2.- Validation and Verification of Refund Transactions 

Carry out the validation and verification activities required under the TRS, including verification of the eligibility of Overseas Tourists, verification of export of eligible goods, and such other checks as may be required by the FTA or applicable law. 

You acknowledge that the FTA may verify, review or audit the status of any refund transaction at any time and may require additional information in connection with the administration of the TRS. 

4.3.- Processing of Refunds 

Planet will use reasonable efforts to process eligible Refunds as promptly as possible following successful export validation and satisfaction of the applicable TRS requirements.  

However, Planet shall not be responsible for delays arising from circumstances beyond its reasonable control, including where additional information, verification or confirmation is required from the retailer that issued the relevant tax free transaction or from any competent authority. 

4.4.- Information and Support Services 

Planet shall provide reasonable support services to Overseas Tourists in connection with the TRS, including: 

a. providing access to the Planet mobile application, through which Overseas Tourists may access information regarding participating retailers, store locations, contact details, TRS rules and guidance on how to obtain a Refund; 

b. providing access to the Planet website containing information regarding the TRS and related services; 

c. making available information materials and guidance relating to the TRS in multiple languages, which may include Arabic, English, French, German, Simplified Mandarin, Russian, Persian, Urdu and Hindi; 

d. providing shopping guides, maps and other informational materials relating to participating retailers and TRS services; 

e. providing the Refund methods described in Clause 6 (Refund Methods); and 

f. providing access to a customer support contact centre through available communication channels, which may include telephone, email, live chat and online support channels, available from 8 AM to 12 AM Gulf Standard Time, seven (7) days a week in English and Arabic, with additional language support offered at Planet's discretion based on customer demand and operational requirements. 

4.5.- Refund Services 

Planet shall make available the refund options and payment channels described in these Terms, subject to applicable law, the requirements of the FTA, payment provider restrictions and any eligibility requirements applicable to the relevant Refund method. 

6.8.- Card Refund Dispute: 

You have 20 calendar days from the date you request to get a card refund at a Planet validation counter to raise a dispute with Planet regarding your card refund; 

6.9.- The Refund service and any documentation produced as part of the Refund service cannot be assigned to another service provider and is Planet’s property. 

 6.10.- Where your Refund transaction is issued through a registered retailer’s online/electronic platform, you are solely responsible for ensuring that: 

6.10.1.- You are physically present in the UAE from the time you initiate a Refund claim on eligible purchases until the goods are delivered to your registered address within the UAE. This includes subsequent returns or exchange requests after the online purchase order has been fulfilled by the retailer; 

6.10.2.- You comply with all rules and regulations applicable to the TRS of the UAE, pertaining to online purchases and as described by us (further information can be found at https://planetpayment.ae/merchants/local-rules/) and you acknowledge that by using our service you are agreeing to these terms and conditions;  

6.10.3.- Your eligibility for a Refund will be obtained from the relevant authorities based on information that you will have to record on the retailer’s electronic platform. You agree to absolve Planet and the retailer of any liability arising from an unsuccessful eligibility confirmation due to inaccurate details, as a result of which a Refund transaction cannot be registered; 

6.10.4.- You are required to present your original travel document ID in person at the time of delivery of items to your registered address if a Refund transaction is successfully registered. If you are not personally present and you do not present the original document, the Refund transaction will be cancelled; 

6.10.5.- You cannot initiate a return or exchange of goods already purchased for which validation processes at the time of departure has been initiated or completed; 

 6.10.6.- The name on the tax invoice issued by the retailer’s electronic platform matches the details reflected on your travel document ID (in English); 

6.10.7.- Planet is not responsible for the delivery and/or fulfilment of orders placed on the retailer’s electronic platform, which is solely a matter between you and the retailer; 

7.- Technology Provided by Planet 

7.1.- Planet provides and operates the technology platform supporting the UAE Tourist Refund Scheme ("TRS"), including the systems and channels used to register, validate, administer and process eligible refund transactions. 

The technology made available by Planet may include, as applicable: 

a. the Planet mobile application, through which tourists may access information regarding participating retailers, refund eligibility, TRS requirements and the status of refund transactions; 

b. the Planet website and Shopper Portal, through which tourists may access information relating to the TRS, submit inquiries and manage eligible refund transactions; 

c. Smart Gates, self-service kiosks, manned validation counters and other validation technologies used to verify the identity of tourists, confirm export of eligible goods and complete the refund validation process; 

d. Biometric verification technology, including facial scan technology where authorised by applicable law and consented to by the tourist, for the purpose of identity verification and fraud prevention; 

e. Payment processing systems used to facilitate approved refund payments through the payment methods made available under the TRS; and 

f. customer support and contact centre systems, including telephone, email, live chat and other digital communication channels. 

Planet may update, modify, replace, suspend or enhance any part of the technology platform from time to time where reasonably necessary to comply with applicable laws, requirements of the Federal Tax Authority, security standards, fraud-prevention measures, operational requirements, or to improve the functionality of the TRS. 

While Planet will use reasonable efforts to maintain the availability and security of the technology platform, Planet does not guarantee that the Services will be uninterrupted or error-free and may suspend access where necessary for maintenance, security, regulatory compliance or other legitimate operational purposes 

7.2.- Planet ME APP and Shopper Portal.  

Planet ME APP and the Shopper Portal are an online account channel for accessing available TRS information and Refund functions. 

You may use the App and Shopper Portal to create and manage a TRS account, view and track eligible tax-free transactions and Refunds, understand the status of your journey and next steps, request a Refund for successfully validated transactions, and locate Planet validation points.  

By accepting these Terms and Conditions and using the Shopper Portal or Planet ME APP, you are consenting to us storing and processing your personal information for subsequent Refunds. You may withdraw this consent at any time by contacting data.protection@weareplanet.com or data.protection.uae@weareplanet.com.  

Available functions may differ between the App and Shopper Portal and may change where required by the FTA, applicable law, security requirements or operational needs. 

Neither the APP nor the Portal, replace any passport, export, inspection, eligibility or departure requirement imposed under the TRS. You must check the status and instructions shown in the Planet ME APP and Shopper Portal and complete any required validation step within the applicable period. 

7.3.- Account and authentication.  

You must provide accurate, complete and current information and keep your account and authentication credentials secure. Shopper Portal and Planet ME APP support email authentication and third-party sign-in through Apple or Google, but only you are responsible for activity carried out through your account unless caused by Planet's failure to apply reasonable security measures. 

7.3.- Device permissions.  

Relevant Planet ME App functions require access to your device camera to scan your passport, capture a live facial image and scan a dynamic airport QR code.  

Airport validation may also require location access to confirm the airport and support TRS eligibility and security checks.  

If you do not grant a required permission, the affected App feature may not operate. Permissions can be managed through your device settings, but withdrawing a permission does not affect processing already lawfully carried out. 

7.4.- Service availability.  

The App, Shopper Portal, Smart Gates and other digital features may be unavailable due to maintenance, connectivity, device compatibility, security controls or events outside Planet's reasonable control.  

Where a digital journey cannot be completed, follow the on-screen instructions or attend a Planet staffed validation point, where available. 

7.6.- Technical failures.  

If the TRS systems suffer a technical failure, Planet may validate your transactions and process your Refund through a temporary manual procedure, and will update your digital records once the systems are restored. 

7.7.- Information and support.  

The App and our website provide information on participating Retailers, Planet validation points and the TRS Rules, and the Planet Contact Centre can help you 24 hours a day, 7 days a week in English and Arabic. 

8. Biometric and AI-Enabled Identity Verification 

As part of the new airport validation journey, you will be required to register using the Planet Tax Free ME Mobile Application and to provide your consent to a facial scan (biometric data) at the time of registration and again at Planet’s Smart Gate at the airport. 

8.1 Biometric Verification 

Planet may offer a biometric validation journey through the Planet ME App and Smart Gates at participating UAE airports. 

Participation in the biometric journey is voluntary. 

Where consent is required under applicable law, Planet will obtain your consent before collecting or processing biometric data. 

If you choose not to participate, you may continue to use available passport-based or staff-assisted validation channels. 

8.2 Enrolment and photo verification 

If you choose the biometric validation journey, you will be required to: 

a. scan the passport or travel document used to enter the UAE; 

b. complete a live facial capture and liveness check; and 

c. create a biometric identity profile used to verify your identity during future validation steps. 

The biometric verification process compares your live facial image with the passport portrait to confirm that the person enrolling is the legitimate passport holder and to associate that verified identity with your TRS transactions. 

8.3 Smart Gate Verification 

At participating UAE airports, cameras located at Smart Gates or enabled validation counters may capture your facial image when you approach the validation point. 

The captured image may be compared against your previously created biometric profile to retrieve your account details and support validation of your Refund transaction. 

Where biometric verification cannot be completed successfully, Planet may require alternative verification measures, including presentation of your original passport, additional scans or assistance from Planet staff. 

8.4 Use of Artificial Intelligence 

Planet's facial verification technology uses artificial intelligence ("AI"), biometric matching technology and liveness-detection tools to: 

a. verify identity; 

b. compare live facial images with passport photographs; 

c. generate or compare biometric templates; 

d. assist with identity retrieval; and 

e. support TRS validation processes. 

The AI system generates similarity scores, liveness signals and matching results but does not guarantee a correct result in every case. 

8.5 Automated Processing and Human Review 

Biometric matching and certain validation, routing and risk-assessment processes may be automated. 

A failed or uncertain biometric result does not automatically mean that a Refund is ineligible. 

Where an automated result is inconclusive, you may be referred to passport verification, inspection procedures or assistance from Planet staff. 

You may request human review of an automated outcome through available support channels. 

8.6 Limitations and User Responsibilities 

You must: 

a. follow all capture instructions; 

b. use only your own valid passport or travel document; 

c. not attempt to impersonate another person; 

d. not create duplicate identities or manipulate the verification process; and 

e. not interfere with the operation of the Services. 

Biometric performance may be affected by environmental, technical and device-related conditions, including lighting, camera quality, connectivity, face coverings and accessories. 

8.7 Fair Use and System Governance 

Planet will use biometric and AI-enabled technologies solely for: a) identity verification; b) Refund validation; c) fraud prevention; d) security; and e) audit and compliance purposes associated with the TRS. 

Planet will not use biometric data for marketing purposes and will implement reasonable governance, monitoring and security measures intended to mitigate unauthorised access, misuse, material errors or bias. 

Biometric and AI systems will not be used to infer an individual's emotions, ethnicity, religion, health status, political opinions or any unrelated personal characteristics. 

8.8 Relationship with the TRS Rules 

Biometric verification is an additional method of identifying you and retrieving your TRS transactions. It does not replace any eligibility, export validation, goods inspection, customs or departure requirements imposed under the TRS. 

Planet, the FTA and customs authorities may require you to present your original passport, GCC identification document or purchased goods at any time. 

9. Personal Data and Privacy 

9.1 Personal Data and Service Partners 

Planet collects and processes personal data where necessary to: 

a. operate the TRS; 

b. verify eligibility and identity; 

c. complete export validation; 

d. prevent fraud; 

e. process Refunds; and 

f. comply with applicable legal and regulatory requirements. 

Personal data may be shared with the FTA, customs authorities, government authorities, participating retailers, Planet group companies, payment providers, technology providers, biometric technology providers and service partners where necessary to operate the TRS and provide the Services. 

9.2 Data Processing and Use 

Planet will process personal data in accordance with applicable law, the Privacy Policy and any applicable instructions received from the FTA. 

Personal data collected in connection with the TRS will only be used for operating the TRS and providing the Services, unless otherwise permitted by law and the applicable Privacy Policy. 

9.3 Privacy Rights 

Your privacy rights, including any rights of access, correction, deletion or objection available under applicable law, are described in the Privacy Policy. 

9.4 Account Closure and Data Retention 

Where account functionality is available, you may request closure of your App account and deletion of associated account data. 

However, Planet may retain transaction records, audit records, tax records, fraud-prevention records and other information where required by law, the FTA or legitimate compliance obligations. 

Closing an account does not automatically cancel a pending or completed Refund transaction. 

10.- Fraud prevention 

 Review if Planet will have the capability of blocking and not processing vouchers that are suspicious of fraud or forgery. 

Where we suspect that a fraud or attempted fraud is being perpetrated, we reserve the right not to make a Refund. 

11.-  Contact and complaints.  

If you have a question or complaint about a Refund or the Services, you can contact the Planet Contact Centre, which is available from 8 AM to 12 AM Gulf Standard Time, 7 days a week in English and Arabic by telephone +971 458 64700, email tourists@planetpayment.com and live chat.  

Questions or complaints about personal data can be raised as described in the Privacy Notice. 

12.- Dispute resolution and Jurisdiction 

These terms and conditions shall be governed by, and construed in accordance with the laws of the UAE. 

All disputes and claims arising out of or relating to these terms and conditions (including in relation to any non-contractual obligations) shall be subject to the non-exclusive jurisdiction of the courts of Dubai to which you irrevocably submit.  

Nothing in this agreement affects your rights as a consumer or your legal or statutory rights in the goods. 

13.- Changes to these Terms.  

Planet may update these Terms to reflect changes to the TRS Rules, instructions of the FTA, applicable law or the Services.  

The current version will be available in the App, the Shopper Portal and on our website, and continued use of the Services after an update means you accept the updated Terms.