VAT refund in the UAE lets eligible businesses and individuals recover the Value Added Tax paid on expenses. Understanding the refund process is essential to improve cash flow and stay compliant with UAE tax regulations.
A VAT refund is the process of claiming back excess VAT paid when input VAT (paid on purchases) exceeds output VAT (collected on sales), or when VAT is paid on eligible expenses or transactions.
Refunds are reviewed and processed by the Federal Tax Authority (FTA).
VAT refunds are available to a range of businesses and individuals, each subject to specific eligibility conditions set by the FTA.
A VAT refund can be claimed in specific situations during a tax period, typically where VAT paid outweighs VAT collected.
Federal Decree-Law No. 8 of 2017 (as amended)
Capella Tax Consultancy provides reliable and professional VAT refund services across the UAE, helping businesses recover excess VAT efficiently and improve cash flow.
As an FTA registered tax agent, we ensure your VAT refund process is accurate, compliant, and hassle-free, from calculation through to submission and any FTA follow-up.
We review your VAT returns to confirm you hold excess recoverable input tax and that a refund (form VAT311) is the right route versus carrying the credit forward.
We gather and validate your tax invoices, import records, and a UAE IBAN-linked EmaraTax profile so the claim is audit-ready before submission.
We file the refund application through your EmaraTax account, ensuring figures reconcile exactly to your filed returns to avoid FTA queries.
We respond to any FTA verification requests within the review window, providing supporting evidence quickly to keep your claim on track.
Once approved, the FTA transfers the refund to your linked bank account. We confirm receipt and reconcile it against your VAT ledger.
VAT compliance and refunds managed across the UAE
Trusted by UAE businesses for tax representation
Filed by an FTA-registered tax agent
The official FTA form we submit on your behalf
Tax Agent (TAN): 30000939 | TAAN: 20011987
Capella Tax Consultancy L.L.C is an FTA-approved Tax Agent in the UAE, helping businesses stay compliant with tax regulations. We provide VAT registration, VAT return filing, tax advisory, compliance reviews, and corporate tax services across all seven Emirates.
A VAT-registered business can claim a refund when its recoverable input VAT (on purchases and expenses) exceeds the output VAT collected on sales in a given tax period, leaving an excess (refundable) balance with the FTA. Instead of refunding, you can also choose to carry the excess forward to offset future VAT liabilities.
After filing your VAT return on EmaraTax, select the refund option and submit Form VAT311 under VAT > Refunds > New Refund Request, attaching the required supporting documents. The FTA reviews the claim and, once approved, credits the refund to your registered bank account.
The FTA generally reviews a refund application within 20 business days of submission and pays approved refunds within around 5 business days of approval. More complex claims requiring further verification can take longer.
You typically need valid tax invoices showing the supplier's TRN and VAT amount, proof of payment (such as bank statements or receipts), the FTA refund template listing each refundable transaction, and a bank IBAN validation letter for the account receiving the refund. Keeping accurate, complete records is essential, as the FTA can request additional evidence during its review.
There is no fixed deadline to request a refund of an excess credit balance, though claiming promptly improves cash flow and reduces accumulation. If a claim is rejected or only partly approved, the FTA will state the reason, and you can correct and resubmit; submitting inaccurate information can trigger penalties, so professional review before filing is advisable.
Capella has been a game-changer for our business. Their team is knowledgeable, responsive, and always ensures we stay compliant.
Professional, proactive, and always available when we need them. They handle our accounting, VAT, and corporate tax with complete accuracy.
Their insights go beyond compliance. Capella helps us understand our numbers better and make smarter financial decisions.
Partner with Capella for smooth, reliable VAT refund services and recover your excess VAT with confidence across the UAE.
