What is a VAT refund?
All registered businesses must submit a VAT return with details of the VAT paid, output VAT and input VAT during the tax period. must be submitted. Here, output sales tax is the amount collected on sales and input sales tax is the amount paid to suppliers as purchases/expenses. The applicable input tax amount can be adjusted by the input tax amount. Adjusting output and input VAT results in one of the following situations:
VAT Payment Amount: If the output VAT amount is higher than the input VAT amount, the remaining amount is a VAT liability and must be paid to the FTA.
VAT refund: If the issued VAT is less than the entered VAT amount, the excess amount will be refunded.
How is recoverable VAT treated under UAE VAT?
A taxpayer has two options to deal with excess input tax, commonly referred to as recoverable VAT.
The taxpayer is entitled to claim a refund of her VAT.
If you do not wish to claim a refund of excess input tax, you may carry forward the excess collectable tax to the next tax period and use it to offset the tax and/or penalty payable, or you may request a refund at any time. You can apply. Later
How to Claim VAT Refund?
If you have exceeded the input tax amount, you can request a refund on your VAT return.
You must select “Yes” in the No. field as shown in the image above. 15 “Do you want to request a refund of the excess refunded tax amount listed above?” If you select “No,” the excess refunded tax may be carried over to the next tax period and used to offset taxes and penalties. There is a charge.
Once you have submitted your VAT return, you will need to complete the VAT refund application form VAT311. Here are the stairs to publish the VAT refund form “VAT311”:
Log in to the FTA e-Services portal using your username and password.
To access the refund form, go to the ‘VAT’ tab, then go to the ‘VAT’ tab. Refund tab
Click on VAT Refund Request as shown in the image below.
Click on ‘VAT Refund Request’ to open the refund form. Enter details in all applicable fields. Required fields must be filled out to submit the refund form. Most details will be filled in automatically. The following fields are available on the VAT refund form 311:
TRN, Company Name, etc.: This section is automatically filled in based on information contained in your account’s user profile.. Therefore, it is very important that the information contained in your profile is correct and accurate. Please be sure to check before filling out the refund form.
Total amount of excess recoverable tax (AED): This field is automatically populated based on the excess recoverable tax reported in the last VAT return, less any unpaid administrative fines (excluding late registration penalties). will be entered.
Amount you would like refunded (AED): Please enter the amount you would like refunded here.
Eligible Excess Refundable Tax Remaining Amount: This field is automatically populated and represents the remaining amount of excess refundable tax that can be requested for refund in the future.
Registration Late Penalty Amount (AED): This field is automatically populated depending on whether a penalty has been assessed and you have paid the VAT late registration penalty. The following table details the amount displayed in this field.
Penalty not charged
Penalty charged and penalty paid
Penalty has been charged, but at the time of requesting this refund If penalty has not been paid
Authorized signatories and declaration: Authorized signatories are automatically filled in and must be checked in the declaration in advance. Once you have completed the form, click the Submit button as shown below.
Refund forms are processed according to the FTA process. You will receive email notification from FTA regarding the outcome of your application. You will receive a refund confirmation email and can check your balance.
You can also register for VAT Registration on our website: