Through this service, the Federal Tax Authority refunds Value Added Tax (VAT) incurred by UAE Nationals when building their new residences.

Phase 1
• EmaraTax platform:
• EmaraTax app:
• Maskan App
24 hours a day, 7 days a week

Phase 2
• E-mail:
Replying to the email received from the respective verification body
24 hours a day, 7 days a week

Free

Phase 1
• Emaratax: 15 Minutes
• Maskan App: 3 Minutes
Phase 2
5 Minutes

• EmaraTax: Twenty-Five (25) working days from the date of receiving a complete application (including all documents). 
• Maskan: App: From five (5) to fifteen (15) working days from the date of receiving the complete application.

Requests submitted through Emaratax:
Phase 1: 
• A copy of the Emirates ID of the applicant. 
• Family Sequence Number (If the application  is submitted on behalf of someone else). 
• A copy of the property completion certificate.
• A copy of a certificate/letter issued and stamped by the bank ,including account holder’s name, bank name and International Bank Account Number (IBAN). (In the event that the data is not automatically populated by the system).
• A notarized power of attorney if the application is submitted on behalf of the owner, and/or court authorization if the application is submitted on behalf of a minor. 

Note:
The Authority may request additional documents to prove the building occupancy date, depending on the case.
Phase 2: 
The Authority will refer applications that meet the requirements to the Verification Body. The Verification Body may request additional documents, such as:
• Architectural drawings/plans (maximum one page). 
• Building permit. 
• Copies of the construction contract (including annexes). 
• Copies of the consultancy contract (including annexes). 
• Copies of variation/change orders. 
• A copy of the property site plan. 
• A copy of the bill of quantities. 
• Copies of credit notes. 
• Copies of tax invoices related to the refunded items, issued by the contractor, consultant and suppliers along with proof of payment (such as payment receipts). x

Requests submitted through Maskan application:

Phase 1:
• Copy of the applicant’s Emirates ID 

• Copy of the family data (Sequence Number) from the UAEICP application (If the application is submitted on behalf of someone else.)

• Copy of the property completion/occupancy certificate and first building permit. 
•  All claimed tax invoices with proofs of payment such as payment receipts or payment stamps.
• Copy of a letter/certificate issued and stamped by the applicant’s bank (In the event that the data is not automatically populated by the application).
• A power of attorney in case the application submitted on behalf of the owner, and/ or court approval in case of submission on behalf of minors.
• Any other documents requested at a later stage.

Phase 2:
The FTA will refer applications that meet the required conditions to the verification body, which may request additional documents via email, such as:
• The first architectural plan approved by the municipality (layout.PDF) showing all the buildings constructed on the land 
• Copy of the construction contract (including addendums) 
• Copy of the consultancy contract (including addendums) 
• Copy of the bill of quantities
• Any other documents requested at a later stage

A) VAT Refund Request for Retention Payments:
A copy of the tax invoice related to the retention payment, along with proof of payment (such as payment receipts or payment stamp).

a) Request for VAT Refund for Building a New Residence: 
Phase 1: 
• If the application is submitted through Emaratax:
1. Sign-up for an Emaratax account through the FTA’s website and activate it or log in through UAEPASS.
2. Click on the “User Profile” screen
3. Select “Special Refunds”
4. Click on “New Residence VAT Refunds”
5. Click on “New Refund Request”
6. Fill in the form and submit the request
• If the application is submitted through Maskan Application: 
1. Log in to the Maskan application using the UAE Pass (UAEPASS).
2. Create a housing-specific project.
3. Upload the supporting documents and invoices throughout the construction period.
4. Complete the refund application upon issuance of the Completion Certificate.
Phase 2
If the request is preliminarily approved by the FTA, the verification body will e-mail the applicant requesting Phase 2 missing documents.

b) Request for VAT Refund for Retention Payments: 
1. Login to Emaratax account through FTA website or log in through UAEPASS.
2. Click on “New Residence VAT Refunds”
3. Click on 'ellipsis' to view or Request Retention
4. Click on “Request Retention”

1. Are simplified tax invoices acceptable for refund purposes?
Below are the required details that must be included on simplified tax invoices for the purpose of VAT refund related to the construction of citizens residences:
• The phrase “Tax Invoice” must appear on the invoice.
• Full name of the property owner or the refund applicant (if the applicant is not the owner).
• Invoice reference number.
• Invoice issuance date.
• Supplier’s name, address, and Tax Registration Number (TRN).
• Plot number.
• Total taxable amount, VAT amount, and total invoice amount.
• Description of the purchased goods/services listed in the invoice.

2. Is it possible to request a refund for more than one residence?
Only one application must be submitted per residence, unless applicant is claiming for retention his VAT payment incurred, or for an addition made to the residence at a later stage supported by a new completion certificate.

3. Why is the IBAN letter requested?
IBAN letter is requested to ensure that the bank account provided is active and to confirm that the owner of the bank account is the relevant refund requestor

4. What is the time limit for submitting a VAT Retention Payment refund request? 
An application may be submitted on a consolidated basis if there is more than one retention payment, provided that the application is submitted within 6 months from the date of payment of the first retention amount.

5. What is the procedure if the property is owned by more than one person? 
If the property is jointly owned by multiple UAE nationals, a notarized power of attorney must be submitted as part of the refund application.
This power of attorney is considered an essential document authorizing one of the owners to submit the application and receive the tax refund amount.

 

6. What are the conditions that must be met for tax invoices issued in the name of a related party, consultant, contractor, or agent to be accepted within a VAT refund application? 
The tax invoice issued in the name of a related party, consultant, contractor, or agent must state that it is for the use of the applicant and must include details of the building for which the costs were incurred (including the plot number).
The concerned party must also confirm that they have not recovered the input tax related to the same invoice.
Alternatively, the invoice may be accepted if it includes the following:
• The full name of the UAE national on whose behalf the expenses were incurred. 
• The citizen’s signature and Emirates ID number as acknowledgment. 
• The plot number or the full address of the new residence (all details must be clearly stated, and mentioning numbers alone without a description will not be accepted)

1.The applicant must have the UAE nationality
2.The building must be newly constructed and must be used solely as the residence of the applicant or the applicant’s family.
3.The refund application must be submitted to the Authority within 12 months from the date of completion of the new residence. This period shall be calculated based on the earliest of the following dates: 
• The date the residence is occupied 
• The date of approval and confirmation of the residence completion (Building Completion Certificate) 
• Any other date determined by the Authority
4. If the residence for which the tax refund was granted is not used solely as a residence by the applicant or the applicant’s family, the applicant will be required to repay the refunded tax to the FTA.