UAE VAT Refunds
How to claim, what documentation you need, and why your 2018-2021 credits are disappearing.
Your money is expiring
VAT credits from 2018-2020 expire on 31 December 2026. Credits from 2021 are expiring throughout 2026. Claim now or lose them permanently.
Read details →VAT Refund Basics
When am I entitled to a VAT refund?
When your input VAT exceeds your output VAT for a tax period, creating a credit balance. You can carry it forward or request a refund.
Source: Federal Decree-Law No. 8 of 2017, Article 49
How do I apply?
Through EmaraTax: Login → VAT → Refund Application → Attach supporting documents → Submit. FTA reviews and approves, partially approves, or rejects with reasons.
Source: FTA EmaraTax Guide
How long does it take?
FTA targets 20 business days. Current average: 18 days. Complex claims may take longer. Strong documentation = faster.
Source: FTA service standards
5-Year Deadline — URGENT
CREDITS EXPIRINGWhat is the 5-year refund deadline?
As of Jan 2026, excess input VAT can only be claimed within 5 years. Credits from 2021 expiring throughout 2026.
Source: 2026 VAT Law Amendments
Grace period for old credits?
Yes — credits from 2018-2020 have grace period until 31 December 2026. After that, permanently lost.
Source: 2026 VAT Law transitional provisions
What should I do right now?
1) Review all returns 2018-2021. 2) Identify periods with excess input VAT. 3) Calculate total unclaimed credit. 4) Submit refund applications before 31 Dec 2026. 5) Ensure all invoices are in order.
Source: Practical guidance
Documentation Checklist
What documents do I need?
Valid tax invoices (with TRN, invoice number, date, VAT breakdown), import declarations from customs, bank statements, contracts for large transactions, reconciliation between VAT return and accounts.
Source: FTA VAT Refund Guide
What makes an invoice valid?
Must include: supplier name/address/TRN, your name/address/TRN, sequential invoice number, date, description, quantity, unit price, VAT rate, VAT amount, total in AED.
Source: Cabinet Decision No. 52 of 2017, Article 59
Why Refunds Get Delayed
Common delay reasons?
Non-compliant invoices, mismatch between your claim and supplier's return, unpaid penalties, weak recordkeeping, large/unusual claims triggering extra review, first-time claims.
Source: FTA, industry experience
Supplier didn't file their return?
FTA cross-checks. If supplier hasn't reported output VAT, your refund may be held. Choose reliable, compliant suppliers.
Source: FTA cross-verification
How to speed up my refund?
Organize invoices by period, include reconciliation, ensure suppliers have filed, clear penalties first, respond to FTA queries quickly.
Source: Practical guidance
Special Refund Schemes
Tourist VAT refund?
Non-UAE residents can claim VAT on purchases via Planet Tax Free. Min AED 250/transaction. Claim at airport kiosks before departure.
Source: FTA Tourist Refund Scheme
New residence refund?
UAE nationals building a new residence can claim VAT on construction costs. Apply within 12 months of completion. Must be primary residence. Renovation doesn't qualify.
Source: Cabinet Decision No. 52 of 2017, Article 66
Last verified: 1 May 2026
Sources: Federal Decree-Law No. 8/2017, Cabinet Decision No. 52/2017, 2026 VAT Law Amendments. Always check tax.gov.ae.