Услуги по возврату НДС для предприятий Дубая

A VAT-registered business may request a refund where it has an excess refundable amount or credit balance, such as after filing a VAT return showing excess recoverable tax. The request can be submitted through the FTA process, subject to the required documents, FTA review and the applicable refund time limits.

Нормативная база

Federal Decree-Law No. (8) of 2017 on Value Added Tax and amendments, Article 74
Cabinet Resolution No. (52) of 2017 Regarding the Executive Regulations of Federal Decree-Law No. (8) of 2017 Regarding Value-Added Tax (VAT), Article 65
Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 38

Yes. A refund request for a VAT credit balance or excess refundable tax is generally subject to a five-year time limit from the end of the relevant tax period. Certain exceptions may apply where the credit balance arises near or after the end of that period, and transitional rules may apply to older balances. Businesses should review their refund position before the applicable time limit expires.

Нормативная база

Federal Decree-Law No. (8) of 2017 on Value Added Tax and amendments, Article 74(3)
Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 38(2)-(6)

The current FTA service page states that a completed tax refund application is generally processed within 25 business days. If the request requires audit investigation, it may take 55 working days from the date all requested information is provided by the taxpayer.

If the application is incomplete or further information is required, the FTA may request additional documents, and further processing time may apply after the updated request is submitted.

Нормативная база

Federal Tax Authority Tax Refund to Registered Tax Payers service page, Estimated Time to Complete Application by the FTA
Federal Tax Authority Tax Refund to Registered Tax Payers service page, Terms and Conditions
Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 26

Yes. The FTA may reject or delay a VAT refund request if the claim is not supported, the application is incomplete, the documents are incorrect, the refund details do not match the related VAT returns, or the FTA requests additional information that is not provided.

The FTA may also defer the refund until any due VAT returns have been submitted.

Нормативная база

Federal Decree-Law No. (28) of 2022 on Tax Procedures, Articles 38(5) and 39
Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 26(4)
Federal Tax Authority Tax Refund to Registered Tax Payers service page, Terms and Conditions
Federal Tax Authority Initiate Direct Refund Claim by VAT Registrants – VAT 311 – User Manual, Sections: Refund Details and Review and Declaration

A Bank IBAN letter may be required, particularly for extra-payment refund requests or where requested by the FTA. The bank details should match the taxable person’s FTA registration details and be checked carefully before submission, as incorrect bank details may delay or prevent the refund payment.

Нормативная база

Federal Tax Authority Tax Refund to Registered Tax Payers service page, Required Documents and Forms
Federal Tax Authority Initiate Direct Refund Claim by VAT Registrants – VAT 311 – User Manual, Section: Refund Details
Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures, Article 26