• Malik, Bur Dubai, UAE

VAT Refund

VAT Refund Services in the UAE

If your business paid more VAT than it has collected, you may be eligible to claim a VAT refund from the Federal Tax Authority (FTA) if recoverable input tax is greater than output tax. However, your application may be delayed or rejected if you provide incorrect financial information or seem not to comply fully with UAE VAT Law or if you do not have tax invoices. At Business Tax in UAE (BTU), we offer the most professional VAT Refund services for all businesses in Dubai and across the UAE. Whether you are a mainland or free zone business, our VAT Consultants:
  • Review your transactions,
  • Confirm supporting documents,
  • Prepare the VAT refund application and
  • Guide you through the process to increase the best chance of VAT refund approval.

What is VAT Refund in UAE?

VAT is levied at 5% on most goods and services under Federal Decree-Law No. 8 of 2017 on Value Added Tax (as amended). If a taxable person’s recoverable input tax is more than output tax due in a tax period, the excess tax may be recovered. You can:
- Carry the excess forward to offset against future tax liabilities, or
- Claim a cash refund (Form VAT311) via the EmaraTax portal.
The FTA will refund the excess recoverable tax (or excess payment) of registered taxable persons. This amendment (Federal Decree-Law No. 16 of 2025, effective 1 January 2026) provides for a five year limit on the carrying forward and claiming of the excess recoverable input tax since the end of the relevant tax period. Certain balances due before 1 January 2027 are eligible for claims under transitional provisions.

Who is Eligible for VAT Refund Services in the UAE?

We provide end-to-end assistance for smooth and successful VAT refund claims, including:
  • VAT-registered businesses in a net refundable position (input tax > output tax) after filing VAT returns.
  • Foreign business visitors (unregistered non-residents) under the Business Visitor Refund Scheme (minimum claim thresholds apply; applications are processed within up to 4 months after all required documents are received).
  • UAE nationals constructing new residences (special scheme).
  • Diplomatic missions, international organisations and certain other special categories.
  • Tourist VAT Refunds are completely separate service offered by Planet (the only operator of VAT free shopping for tourists) when the tourist exits the country and is not a business-tax service.

Our VAT Refund Services in UAE

We at Business Tax in UAE (BTU) offer you comprehensive VAT refund assistance and support for your business in Dubai and across the UAE, including:
  • Full preparation and submission of your VAT refund Form VAT311 using the EmaraTax portal (including multi-period claims using official FTA Excel template).
  • Detailed Review of your VAT returns, financial books and records to identify all excess recoverable input tax.
  • Gathering and validation of supporting documents such as Output & Input Tax Report, key tax invoices and IBAN validation letter.
  • Advice and assistance on Foreign Business Visitor Refund Scheme (BVRS) applications, gathering supporting documents and timely filing.
  • Accurate handling of FTA queries and resubmissions to avoid rejection.
  • Additional or erroneous payments to FTA recovery.
  • Monitoring your VAT position to identify refund opportunities before five-year limitation applies.
  • Coordination with VAT return filing, health checks and business compliance advisory.
  • Our VAT Consultants are up to date with what FTA and EmaraTax want from your VAT refund claim, including all recent guidance, so that every refund we submit is correct and ready for audit.

Our VAT Refund Process

We have a clear, step-by-step process so we can be speedy, precise and compliant with the FTA:
  • VAT Refund Eligibility Assessment– We check your VAT registration, recent VAT returns and input/output tax position to confirm your eligibility and estimate the refund amount.
  • Document collection & review – You provide your tax invoices, VAT returns and bank details. We prepare the Output & Input Tax Report and gather the required supporting invoices.
  • Form VAT311 completion – One of our VAT specialists completes the refund application accurately on EmaraTax (or the relevant special scheme form).
  • Supporting pack completion & submission – We make sure all supporting documents are in order and attached to the Form VAT311, including IBAN validation letter, and submit the claim.
  • FTA follow-up & status tracking – We keep an eye on the progress of your application (Pending → In Progress → Reviewed → Approved) and will respond swiftly to any FTA queries.
  • Refund receipt & reporting – We will keep you well-informed and you receive the deposit in your bank account. You will receive a clear report and next actions to take.
  • On average, a well-completed VAT refund application takes approximately 25 business days for the FTA to fully process (55 working days if an audit is required). Our proactive approach means you avoid unnecessary delays and rejections.

Documents Required for VAT Refund UAE

Generally includes:
  • Completed VAT311 (or an equivalent or compatible form)
  • Output & Input Tax Report
  • Tax invoices and supporting documents (usually the biggest invoices in key categories)
  • IBAN validation letter signed and stamped by the bank (account holder name must match the taxable person registered with the FTA)
  • For supplementary payments: proof of payment

Estimated Processing Time and What to Expect

The FTA will typically process a complete application within 25 business days. The audit process may take up to 55 working days after all additional information is submitted for complex cases. Once approved, the money is transferred to the nominated bank account.

Why Choose Business Tax in UAE (BTU) For VAT Refund Services

  • Preparation and submission of the VAT311 form and complete supporting pack.
  • Reviewing of VAT returns and input tax recovery positions to maximise the legitimate claims.
  • Processing multi-period claims, foreign business visitor refunds, and responses to FTA queries.
  • Consider compliance approach in line with the latest amendments and changes in FTA guidance and legislation
  • All-in-one support to avoid common rejection reasons (wrong attachments, incomplete summary, delayed response).

Contact a VAT expert for assistance in dealing with your UAE VAT refund today.

Business Tax in UAE (BTU) can help you with a VAT311 Form submission, recovery support or a full VAT health check. Call us to schedule an appointment. Get Your Overpaid Input Tax Back – Right, on time, with confidence.

Frequently Asked Questions (FAQ)

For VAT-registered companies, when the input tax is more than the output tax. There are also special schemes that may apply to foreign business visitors, UAE nationals constructing new residences, and some diplomatic/international organisations.

 

Complete Form VAT311 (or special scheme form) and upload it with the EmaraTax portal together with the Output & Input Tax Report and relevant tax invoices. Claims may be submitted in Multi-period applications.

 

It usually takes 25 business days for the FTA to process a complete application. Complex cases that require audit can take up to 55 working days from the date all the requested information was provided by the taxpayer.

 

Completed VAT311 Output & Input Tax Report, tax invoice(s) (typically highest valued) and a bank IBAN validation letter. It is also important to have proof of payment with regard to extra payment claims.

 

Yes. Excess recoverable input tax will be due for five years from the end of tax periods from 1 January 2026. Some of the balances from older periods can be claimed, using transitional rules, before 1 January 2027.