vatfiling.com / VAT services / VAT refund claims (VAT311)
Recovery
VAT refund claims in the UAE
When recoverable input tax exceeds output tax, the difference sits on your EmaraTax account as a credit. It stays there, carrying forward quietly against future liabilities, until somebody claims it.
- Form
- VAT311
- Or
- Carry forward
- Decides the outcome
- Evidence
Filed separately from the return that created the credit.
A credit left unclaimed offsets the next period automatically.
Claims fail on missing invoices far more often than on eligibility.
How it runs
- The credit is traced to its sourceExports, a capital purchase, a slow quarter. The FTA will ask what created it, and a claim that cannot answer that stalls.
- Every underlying invoice is checkedAgainst Article 59: supplier TRN, tax amount in AED, a valid date, your name. One invalid invoice is one rejected line.
- Blocked input tax is stripped out firstClaiming entertainment or a private-use vehicle is the fastest way to turn a refund into an audit.
- The claim is filed with its scheduleAnd we answer the FTA's follow-up questions rather than passing them on to you.
What we ask you for
- The return period that created the credit
- Purchase invoices supporting the input tax
- Export evidence, where the credit came from zero-rated sales
- Bank details registered on EmaraTax
What we see go wrong
- Claiming a refund while an earlier period is still unfiled. The FTA looks at the whole account, not one period.
- Export sales reported in Box 5 as exempt instead of Box 4 as zero-rated, which quietly denies the recovery being claimed.
- Submitting without the invoice schedule and then losing weeks to correspondence.
Questions we get asked
How do I claim a VAT refund in the UAE?
By filing Form VAT311 on EmaraTax against the credit balance on your account. The return that created the credit is filed first; the refund is a separate request.
How long does an FTA VAT refund take?
The FTA reviews the claim and may raise queries before releasing payment. Claims submitted with a complete invoice schedule move considerably faster than those that trigger a document request.
Do I have to claim, or can I leave the credit?
You can leave it. An unclaimed credit carries forward and offsets your next liability automatically. Claiming makes sense when the credit is large or your business is cash-tight.
General information about UAE VAT, current at 10 August 2026. It is not tax advice and does not create a client relationship — see our disclaimer. Confirm your own position with the FTA, or with us, before acting.
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