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VAT Refunds - UAE

VAT Refunds - UAE

What is a refund?

When the input tax is greater than the output tax on a VAT return, the taxpayer can request a VAT refund after filing their VAT return. 

Timeline for refunds

When a taxpayer submits a claim for refund, the FTA will process and review the application within 20 business days of submission. The taxpayer will be notified regarding the FTA’s decision to accept or reject the claim. If the process exceeds the timeline of 20 days, the FTA will notify the taxpayer regarding the extension of the deadline

VAT refund form

The VAT refund form contains the following fields:

Submitting a refund claim

To submit a refund claim:

Special VAT refund procedure

There are special VAT refund procedures for business visitors, and UAE nationals involved in the construction of new residential buildings.

Business visitors

Eligibility criteria
Foreign business owners can apply for VAT refunds if they satisfy the following eligibility criteria:

The timeline for each refund claim is 12 calendar months. The first refund application should be made at the end of 2018. 

VAT refund limit
The minimum amount of each tax claim submitted by business visitors under the Foreign Businesses Scheme is AED 2000.

To submit a refund claim:

UAE nationals involved in building new residences

UAE nationals building new residences need not set up an e-Services account to submit a refund claim. They can use the refund form downloaded from the FTA website to claim a refund.

Eligibility criteria
The person claiming the refund must be a UAE national, and they should provide supporting documentation showing their national status, such as a family book or passport.

What is reclaimable?
VAT refunds can be claimed if the expenses meet the following criteria:

Here’s a list of incorporated goods that are eligible for VAT refund:

You should submit your refund form to the FTA within 6 months after the date of completion of the building. The date of completion is the earlier of:


The FTA has come up with new provisions to help UAE nationals who are building a new residence to apply for VAT refunds using the FTA e-services portal. If you are a new user registering only for the purpose of applying for the New Residence VAT Refund, don’t register as a Taxable Person. Go to and create an account using the Sign up button in the top right hand corner of the page. Follow the given procedure exactly.

If you are an existing user, you can simply log in to your account and follow the procedure to apply for the New Residence VAT Refund.

How to create a new taxable person account

How to apply for the New Residence VAT Refund

How to fill and submit the VAT refund request form

Fill in the details requested by the form, upload scanned copies of the following supporting documents, and submit the form. Accepted file types are PDF, JPG, PNG and JPEG. The individual file size should be less than 5MB.

Below are the details that the VAT refund request form will ask for.

Applicant details

Field Description
Full Name (in English or Arabic) This is a mandatory field. The name given here should be the same as on your Emirates ID.
Email address Provide your valid email address.
Emirates ID Enter your valid Emirates ID. 
Upload Valid Emirates ID Upload a scanned copy of your valid Emirates ID. The individual file size limit is 2MB.
Family Book Number Enter your family book number.
Upload Family book copy Upload a scanned copy of your Family Book.
Are you registered for VAT? Answer “YES” if you are registered for VAT and a TRN is assigned to you. Answer “NO” if you are not registered for VAT
TRN (applicable if registered for VAT) Enter your assigned TRN number if you have answered “YES” for the previous question.
Have you included the housing costs in your return? You must answer “YES” if you are registered for VAT and the housing costs for which you are seeking refund have been recovered in your tax returns Answer “NO” otherwise.

Claim details

Field Description
Funder Name This is applicable if you have selected either Housing Program Fund or Housing Program and Personal Fund in the Request Fund Type field. Enter the government body or entity which provided you with the housing fund.
Upload Funder certificate Upload the declaration letter provided by the funding body (if you have selected either Housing Program Fund or Housing Program and Personal Fund option in the Request Fund Type field).
Date of Property Completion Certificate Select the date mentioned on the Property Completion Certificate.
Note: You must apply for the refund within 6 months of this date of property completion.
Upload Property Completion Certificate copy Upload a copy of the property completion certification.
Upload Building Permit copy Upload a scanned copy of your building permit if the property is in AI Ain or Ras AI Khaimah.

Applicant contact details

Field Description
Property Plot number Enter the property plot number of the newly constructed building for which you are requesting a refund.
Building number (if any) Enter the building number for which you are requesting a refund.
Upload Property Site plan Upload a scanned copy of your property site plan.
Street, Area, City, Emirate Enter the address of the building for which you are claiming a refund.

Expense Details

Field Description
Total of the Tax claimed Enter the total sum of money spent on property construction. This will be the money requested for a refund.
Have all the materials purchased been used for the construction of building? Answer “YES” or “NO”.

Banking details

In this section, you need to provide your bank details. This bank must be established in the UAE.

Before entering your bank details, check with your bank to find out whether your account can process payments electronically. Since the refund will be processed to your bank account, ensure that you provide accurate bank details.

Field Description
IBAN Enter the International Bank Account Number. You can find this information in your bank account or contact your bank for details.
Bank Name Enter your bank name.
Bank Name/Location Enter the name or location of the specific branch of your bank where you have your account. Contact the bank for details.
Account Holder’s Name Enter the correct name of the account holder. This should be the same as the applicant’s name.
Account Number Enter your bank account number.
Upload Bank Account confirmation letter/certificate Upload a copy of a letter/certificate issued and stamped by your bank, including details such as account holder name, bank’s name and IBAN number.

User comments

Field Description
Are you planning to apply for a VAT refund for the retention of the same property later?  If you intend to request a VAT refund later, check this box.


Field Description
I hereby declare I am the owner (a UAE national) and all the information in this form is correct and that the new residence for which the New Residence VAT Refund has been requested will be used exclusively by myself or my family members. I acknowledge that the Federal Tax Authority may claim the refund if it finds that I do not meet the specified conditions. Check the box next to the declaration to confirm that you agree with the declaration Terms and Conditions.

It is recommended that you save the form as you complete each field by clicking the Save as draft button at the bottom of the screen, since you will be logged out of the system after 10 minutes of inactivity. Once you have filled in the form fields and uploaded the necessary documents, carefully review the form once again and click the Submit button in the bottom right corner of the screen. Once the form is submitted, the status of your request will change to Pending on the dashboard. 

If FTA needs any additional information from you to verify your refund request form, you will be notified about the information required via email. 

How to check the status of your VAT refund request form


From Status Explanation
Drafted You have not submitted your in-progress refund request form.
Pending The form has been received by the FTA and is pending review.
Resubmit The FTA requires additional information after reviewing the form.
In Progress - Under Review FTA An FTA official is currently reviewing your refund request form.
In Progress - Under Review VB A Verification Body official is currently reviewing your refund request form.
In Progress – Verified FTA An FTA official has reviewed your form and submitted for approval.
In Progress – Verified VB The form has been verified by the Verification Body and submitted back to FTA.
Reviewed FTA has completed the review and your request will be processed shortly.
Reject The refund request has been rejected.
Approved   The refund request has been approved and the refund has been processed.

After successful form submission, you will receive an acknowledgement email from the FTA confirming the receipt of your request.

If FTA requires any additional information, you will be notified via email with a list of details you need to provide. In this case, the refund form will be in Resubmit status. You can edit the form with additional details while it is in this state.

Procedure for form resubmission

Verification Body

A Verification Body is an FTA-approved third party that reviews expenditure, invoices, and VAT incurred by applicants to verify their refund claims. 

Documents to be submitted to the Verification Body
The following documents should be submitted to the Verification Body:

  Your Verification Body will provide details about how to proceed with the application and what fees they will charge for the review process. You cannot claim VAT refunds for the verification body fees.The verification body will process your request within 15 days and hand over the signed and stamped verification report to the FTA. This report will contain the total VAT amount to be refunded. You will also receive a copy of the report from the verification body.

Processing by the FTA
The refund application will be processed by the FTA within 20 business days, once they receive the verification report from the verification body. The taxpayer will be notified regarding this via e-mail and once the claim is processed and approved, the FTA will make the refund payment within 5 business days.


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