Compliance · VAT refunds
VAT refunds.
Evidence-led, review-ready.
A VAT refund is an evidence exercise. We quantify the recoverable excess, make the carry-forward versus refund call in a documented memo, build the VAT311 claim and its invoice evidence pack on EmaraTax, and answer FTA queries until the claim is resolved — for businesses across all seven emirates.
How to claim a VAT refund in the UAE
Excess recoverable input VAT can be carried forward against future returns or reclaimed through the VAT311 form on EmaraTax. The FTA typically reviews a refund claim within 20 business days, though it can extend, and will ask for supporting evidence such as your top-value tax invoices. Strong claims are decided by the evidence pack — quantified, reconciled to your VAT201s, and ready before you file.
What the engagement covers
VAT Refund, end to end.
Refund position
Recoverable input VAT quantified, with a documented call on carry-forward versus a VAT311 refund claim.
VAT311 preparation
The refund claim built and filed on EmaraTax, every figure reconciled to your VAT201 returns and the ledger.
Invoice evidence packs
Top-value tax invoices and supporting records compiled into a pack that answers the FTA’s first request.
FTA queries & audits
FTA query responses, refund-linked audit support and voluntary disclosures where an error surfaces.
The engagement, end to end
How we run it.
01
Assess
Quantify the recoverable excess and decide carry-forward versus refund — documented in a memo.
02
Evidence
Compile the evidence pack — top-value tax invoices and the supporting trail behind each figure.
03
File
Prepare and submit the VAT311 on EmaraTax, reconciled to your filed VAT201 returns.
04
Respond
Answer FTA information requests within their deadlines — from the pack, not from scratch.
05
Close
Track the claim to its decision; where an error surfaces, handle the voluntary disclosure.
FAQ
VAT Refund, answered.
Through the VAT311 refund form on EmaraTax. Where your recoverable input VAT exceeds your output VAT, you can either carry the excess forward against future returns or file VAT311 to reclaim it. The claim must reconcile to your filed VAT201 returns and be backed by supporting evidence — typically your top-value tax invoices — which the FTA can request before deciding. We prepare and file the claim with the evidence pack ready on day one.
It depends on how the excess arose. Carry-forward suits a temporary credit your next returns will absorb; a VAT311 refund claim suits a sustained excess — common for exporters, zero-rated suppliers and businesses in heavy capital expenditure. A claim also invites FTA review, so it should only carry figures your evidence fully supports. We document the decision in a short position memo before anything is filed.
The FTA typically reviews a refund claim within 20 business days of submission, and it can extend that period — particularly where it raises queries or asks for further evidence. The fastest claims are the ones that answer the first information request completely, which is why we build the invoice evidence pack before filing rather than after the questions arrive. No adviser can guarantee approval or a payment date.
Yes — separate schemes exist for UAE nationals building a new residence, for foreign business visitors, and for tourists, each with its own forms and conditions. This page covers business refunds of excess input VAT through VAT311; if you fall under a special scheme, we can point you to the right route in a short call.