If your input VAT exceeds your output VAT, you either carry the credit forward or claim a refund. Refund claims are FTA-audited — clean documentation is everything.
Who can claim a refund
- VAT-registered businesses with net input VAT position
- Foreign businesses (VAT refund for non-resident businesses)
- Tourists (Planet tourist refund at airports)
- UAE nationals building a new residence
EmaraTax refund process
- Open the Refund tile in EmaraTax
- Enter the refund period and amount
- Attach evidence (top 5 invoices, bank details, IBAN letter)
- Submit and track — FTA response within 20 business days
Common rejection reasons
- Invoices missing TRN or wrong TRN
- IBAN mismatch with legal entity
- Blocked input VAT (entertainment, employee gifts)
- Return period not filed yet
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Frequently asked questions
Quick answers to common UAE vat questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.