TaxSavvyAE

VAT refunds: excess input VAT refund, 5-year limit, new residence refund for nationals and tourist refund context

We confirm the credit is real and within the 5-year window, assemble the invoices, contracts and bank proof the FTA asks for, file the refund request, answer FTA queries and track it to payment.

AED 2,500As needed

For: Exporters, startups with high set-up costs, property developers, businesses with zero-rated sales and any registrant with an excess input VAT credit. Also UAE nationals building a new home, and retailers asking about the tourist refund scheme.

What we need from you

  • EmaraTax credit balance by period

    Amount and age of credit

  • Top purchase invoices making up the credit

    FTA review

  • Sales invoices and export evidence

    Zero-rated support

  • Bank statements showing payments to suppliers

    Proof of payment

  • IBAN letter

    Refund destination

  • Contracts for large purchases

    Business purpose

What we discuss

  • When did the credit first arise?

    5-year window and 31 December 2026 transition

  • Why is input higher than output?

    Exports, start-up costs or a mistake

  • Are all suppliers genuine?

    Evasion chain rule

  • Do you need the cash or can you offset future VAT?

    Refund versus carry forward

What we file

  • Refund request (VAT311)

  • Reply to FTA information requests

What you get

  • Refund file and submission

  • Refund received or credit allocated

The law

  • Art 74, Federal Decree-Law 8 of 2017 as amended from 1 January 2026: Refund of excess recoverable tax, 5-year limit Source
  • Art 38, Tax Procedures Law as amended by Federal Decree-Law 17 of 2025: Refund requests within 5 years or the right is lost; special windows for late credits Source
  • Art 75, Federal Decree-Law 8 of 2017: Refund of VAT to UAE nationals building a new residence Source
  • Tax Refund for Tourists Scheme: Tourists validate tax-free tags within 90 days and leave within 6 hours of validation Source

Questions people ask

Contact us to book

Online payment in AED is not open yet. Send us a message and an adviser for United Arab Emirates confirms the scope and the fee before any work starts.

Contact us to book

Sources