In short: If your recoverable VAT exceeds the VAT you owe, you can ask the FTA to refund the excess using form VAT311 on EmaraTax. The FTA’s service standard is 25 business days for a complete application, longer if it audits the claim. From 1 January 2026, amendments to the VAT and Tax Procedures laws limit refund claims to five years from the end of the tax period in which the credit arose. Older credits that are already out of time, or will be within a year, have a transitional window that, according to published firm guidance, closes on 31 December 2026.
When a business is due a VAT refund
Each VAT return compares the VAT you charged on sales (output tax) with the VAT you can recover on purchases (input tax). If input tax is higher, you have an excess. This is common for exporters, businesses with mostly zero-rated sales, new businesses with large set-up costs and companies making big capital purchases.
An excess is not paid out automatically. You can carry it forward against future VAT or apply for a refund.
How to claim a VAT refund
- Confirm the credit balance in your EmaraTax account after the relevant return has been filed.
- Prepare your support. The FTA asks for a report of output and input tax, with the invoices and supporting documents behind it. For refunds of extra payments, it also lists a bank letter confirming your IBAN.
- Submit form VAT311 (the refund request) on EmaraTax. The FTA does not charge a fee.
- Respond quickly to any FTA request for information. Slow responses are the most common reason refunds take longer.
How long the FTA takes
The FTA’s published service standard is:
- 25 business days from receiving a complete application;
- 55 working days from receiving all requested information, if the claim is audited; and
- a further 25 business days after resubmission, if the application was incomplete.
Refund claims are often reviewed in detail, so treat your records as if they will be audited. Invoices that do not meet the tax invoice requirements are a common reason input tax is rejected.
The five-year limit from 1 January 2026
Federal Decree-Law No. 16 of 2025 amended the VAT Law and Federal Decree-Law No. 17 of 2025 amended the Tax Procedures Law, both with effect from 1 January 2026. As summarised by Baker McKenzie, KPMG and PwC:
- excess input tax can only be carried forward or refunded within five years from the end of the tax period in which it arose, after which the right expires; and
- where a credit arises late, for example from an FTA decision, a shorter follow-on period applies.
Transitional window: act before the end of 2026
Under the transitional rule described by the same firms, where the five-year period has already ended or ends within a year of 1 January 2026, a refund can still be requested before 1 January 2027. If you have old credit balances sitting in EmaraTax, review them now. After 31 December 2026, some of them may no longer be claimable.
Other VAT refund schemes
- UAE nationals building a new home can claim back VAT on certain construction costs.
- Tourists can claim VAT on eligible purchases through the Tax Refund for Tourists scheme, in place since 18 November 2018.
- Foreign businesses with no place of establishment in the UAE, and not registered for UAE tax, may be able to claim VAT incurred in the UAE under the business visitor refund scheme.
Frequently asked questions
How do I claim a VAT refund in the UAE?
Submit form VAT311 on EmaraTax with a report of output and input tax and the supporting invoices. There is no FTA fee.
How long does a UAE VAT refund take?
The FTA’s service standard is 25 business days for a complete application, or 55 working days after all information is provided if the claim is audited.
Is there a time limit for claiming a VAT refund?
Yes. From 1 January 2026, excess input tax can be refunded or carried forward only within five years from the end of the tax period in which it arose.
What happens to VAT credits older than five years?
Under the transitional rule, credits whose five-year period has already ended, or ends within a year, can still be claimed if the refund is requested before 1 January 2027.
Do I have to claim a refund, or can I carry the credit forward?
You can carry it forward against future VAT, but only within the five-year limit.
Get help from Alif
Alif is an accounting and tax firm in Dubai, with a tax team led by an FTA-registered Tax Agent. We review old credit balances, prepare refund claims with the right support and deal with FTA queries until the refund is paid. Book a free consultation to discuss your position.