Who can claim a VAT refund in the UAE?

Any VAT-registered person with excess input over output can claim, subject to the executive regulations and return accuracy.

How long does a decision usually take?

The FTA typically responds within about 20 days and pays within five working days after approval.

What invoices should I attach?

Attach top-value input invoices, key output or zero-rated invoices, and export proofs when relevant.

Do I need a bank validation letter?

Yes, you need one for foreign bank accounts showing holder name, bank name, address, SWIFT/BIC, and IBAN.

Can tourists claim VAT?

Yes, tourists can claim on eligible goods at departure points when they validate tax-free receipts.

VAT Refund in UAE: Step-by-Step Business Guide 🥇

A VAT refund returns tax that a business paid on purchases. The system compares input tax with output tax. When input tax is higher, the excess becomes refundable. The Federal Tax Authority (FTA) runs the online process on EmaraTax. A valid TRN, clean invoices, and bank details support your claim. The aim is simple. The process eases cash pressure and supports growth.

Why your company should claim

Cash is king in daily work. A refund improves cash flow for wages, stock, and projects. The claim also reduces total costs across a year. A strong refund routine builds trust with partners. Your board sees timely numbers. Your lenders see healthy ratios. You plan with better control and less stress.

Who may request a refund

A VAT-registered business can claim when returns show excess input tax. New registrants may claim pre-registration input under rules. Exporters often hold credits due to zero-rated sales. Government or charity bodies may seek special refunds under defined cases. Each case still follows the FTA guide and record rules.

Quick checklist before you start

You match TRN, legal name, and bank account holder name.
You keep tax invoices that meet Article 59 rules.
You reconcile input and output tax for the period.
You review reverse-charge entries and import declarations.
You confirm no blocked input (like some entertainment).
You clear old errors with voluntary disclosures first.

How to file on EmaraTax (step-by-step)

You log in with EmaraTax or UAE Pass.
You choose VAT in the left sidebar.
You select New Refund Request under Refunds.
You read and accept terms, then press Start.
You enter bank details and verify IBAN and SWIFT.
You upload the refund template and supporting lists.
You attach top invoices and export proofs where needed.
You review the summary and tick the declaration box.
You submit and save the application number.
You track status and reply to any FTA query on time.

Practical tips: keep one PDF pack per period, name files clearly, and align figures with your VAT return totals.

Timeline you can expect

The FTA usually reviews within 20 days after submission. The authority then approves or rejects with reasons. When approved, funds typically credit within five working days. Complex files, special refund cases, or bank validation issues may extend the window.

Documents that support your claim

Bank validation letter if the account is foreign.
Proof for excess credit from misallocated payments, if any.
The five highest value input tax invoices.
The five highest value output or zero-rated sales invoices.
Export evidence (commercial + official) when you zero-rate.
Customs import forms and reverse-charge summaries.
Reconciliation of GL to VAT return boxes.

Tourist VAT refunds (quick view)

Tourists can reclaim VAT on eligible goods when leaving the UAE. The shop enrolls in the tax-free system. The staff scan passport details and tag the receipt. The visitor validates the refund at the airport kiosk before departure. GCC nationals who don’t reside in the UAE may also qualify under current rules.

Frequent mistakes and easy fixes

Wrong bank name vs TRN name: open or update an account that matches the tax record.
Missing export proof: keep airway bills, customs exit, and commercial invoices together.
Blocked input claimed: review the executive regs and remove non-allowable costs.
Late responses to FTA: set alerts, answer queries with precise pages and amounts.
Template errors: use the latest EmaraTax template and keep formats intact.

Simple controls that help every month

Match PO, GRN, invoice, and payment trail.
Reconcile import codes with customs records.
Tag high-value invoices for quick retrieval.
Train staff to check VAT fields before posting.
Store signed e-invoices and contracts in one drive.

How We Can Help – Mubarak Al Ketbi (MAK) Auditing

Mubarak Al Ketbi (MAK) Auditing supports your refund from start to finish. Our team reviews ledgers, tests invoices, and fixes blocked input. Our team prepares templates, replies to FTA notes, and tracks status. Our team trains your staff to keep clean records next quarter. We help you recover cash when every dirham counts—because a stitch in time saves nine.

Visit us or message us

For more information, visit our office: Saraya Avenue Building – Office M-06, Block/A, Al Garhoud – Dubai – United Arab Emirates
Contact/WhatsApp: +971 50 276 2132