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.Can a refund request be submitted after 12 months have elapsed from the date of completion as per the building completion certificate?
Generally, requests filed after 12 months have elapsed from the date of completion as per the building completion certificate will be rejected. However, in certain instances, the request may still be accepted. Such instances can be found in section 3.1 of the VAT Refund for UAE Nationals Building New Residences | VAT Guide VATGRH1
4.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.