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Tax Refund for UAE Nationals Building New Residences
Page last updated:: Friday, February 23, 2024
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Tax Refund for UAE Nationals Building New Residences
  • Service Description
    Through this service, the FTA refunds VAT incurred by UAE Nationals when building their new residences
  • Channels and working hours

    Phase 1

    • Emaratax platform:

      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


    • Federal tax Authority  Mobile Application
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    Phase 1: 25 Minutes Phase 2: 3 Minutes
  • Estimated Time to Complete Application by the FTA
    Phase 1 3 business days from the date the completed application was received Phase 2 20 business days from the date the completed application was received
  • Required Documents and Forms
    1. Request for Tax Refund for Building a New Residence:

       

      Phase 1

      1. Copy of the applicant’s Emirates ID
      2. Copy of the applicant’s Family Book
      3. Copy of the property completion/occupancy certificate
      4. Copy of the IBAN letter
      5. Any other documents requested at a later stage

         

        Phase 2

        1. The first architectural plan approved by the municipality (layout.PDF) showing all the buildings built on the land
        2. The first building permit
        3. Copy of the construction contract (including addendums)
        4. Copy of the consultancy contract (including addendums)
        5. Copy of quantities table
        6. Copy of materials table
        7. All full tax invoices and proofs of payment (e.g.payment receipts or payment stamps)
        8. Any other documents requested at a later stage

           

    2. Request for Tax Refund for Retention Payments:

    Tax Invoice related to the Retention Payment along with payment proof (e.g.  payment receipts or payment stamps)

  • Procedures and Steps
    1. Request for Tax Refund for Building a New Residence:

       

      Phase 1

       

      1. Sign-up for an Emaratax account through the FTA’s website and activate it
      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

         

        Phase 2

         

      7. If the request is preliminarily approved by the FTA, the verification body will e-mail the applicant requesting Phase 2 documents
      8. Provide Phase 2 documents to the verification body

         

    2. Request for Tax Refund for Retention Payments:

     

    1. Login to Emaratax account through FTA website
    2. Click on “New Residence VAT Refunds”
    3. Click on 'ellipsis' to view or Request Retention
    4. Click on “Request Retention”

     

  • FAQs
    1. Are simplified tax invoices acceptable for refund purposes?

       

      Simplified tax invoices are not acceptable for refund purposes, and only full tax invoices will be accepted. Full tax invoices are invoices that contain all of the details listen within Article 59(1) of Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments

       

       

    2. Is it possible to request a refund for more than one residence?

       

      The applicant may request a refund for more than one residence, however, a separate request must be filed for each residence. Moreover, each request must meet the requirements on an independent basis

       

       

    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?

    The UAE National is entitled to submit a subsequent claim to the FTA to recover VAT related to the retention payment within 6 months from the date of making the payment.

  • Terms & Conditions
    1. The applicant must be a UAE National that holds a valid Family Book
    2. The building must be newly constructed and will be used solely as residence of the applicant or the applicant’s family
    3. The refund claim must be lodged within 12 months from the date of completion of the newly built residence, which is generally the date of the building completion certificate
    4. If the building on which tax was refunded for was not used solely as a residence by the applicant or the applicant’s family, the applicant will be required to pay back the refunded tax to the FTA

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Page last updated: : Friday, February 23,2024
Number of hits : 34184 hits