What is a VAT Refund?

All registered businesses must file a VAT return uae detailing their sales, purchases, output VAT collected, and input VAT paid during the tax period. The amount received from sales is known as output VAT, and the amount paid to suppliers for purchases and expenses is known as input VAT Registration. The output VAT can be reduced by the eligible input VAT. , there are two possible outcomes:

VAT Payable: If output VAT exceeds input VA return uae, the balance must be paid to the FTA VAT as VAT payable.

VAT Refundable: In the event that input VAT surpasses output VAT, the difference is refundable.

How UAE VAT Law Treats VAT Refundable

There are two options for dealing with excess input VAT or VAT refundable:

Request a VAT refund from the FTA

Carry over the surplus input VAT Registration to succeeding tax periods to offset future VAT liabilities. Later on, the excess can be refunded at any time.

How to Claim a VAT Refund

You can obtain a refund on the VAT return if you have extra input VAT.

Select “Yes” in box 15 “Do you wish to request a refund for the above amount of excess recoverable tax?” to claim a refund. Selecting “No” carries forward the excess to future periods.

After submitting the VAT return uae, complete the VAT refund form VAT311:

Log in to the FTA online eServices Portal

Go to VAT > VAT Refunds > VAT Refund Request

Fill in the mandatory fields. Most details are auto-populated from your user profile and VAT return uae.

Enter the refund amount requested, which must be less than or equal to the total excess refundable tax.

Submit the completed form.

You will receive email notifications on the status of your refund claim. Once approved, the refund will be processed and you will receive a confirmation email. You can see the amount that was reimbursed in your Transaction History.

You can also register for VAT Registration UAE on our website: 


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