VAT - value added tax is charged in most countries of the world and its average rate varies between 10% - 20%. Furthermore, when exporting goods, VAT may be refunded by the exporting country.
VAT is not charged in Ras Al Khaimah at all, therefore there are no options relating to its refund - it is not charged at all.
The absence of VAT is one of the incentives that brings large number of companies to the United Arab Emirates.