Find answers to all your questions about VAT Returns in the UAE: FAQs

How do I submit a VAT return?

Log in to the FTA e-services portal

• Go to the VAT tab to view your VAT returns.
• Open your VAT returns.

Fill in the appropriate details

Include the sales and purchase transactions with:

• The net amount excluding VAT.
• The VAT amount.
• The system will calculate the tax payable or repayable.

Review & Submit

• Review all the information in the VAT return and click Submit.

Settle the payable VAT (if any)

• You can view any payable VAT and pay it (before the deadline) in the My Payments tab.

How can I pay my VAT returns?

There are three ways to pay your VAT returns: with an e-Dirham card or credit card, with a bank transfer, or with eDebit.

Pay via e-Dirham Card or Credit Card
The e-Dirham payment gateway supports payments through an e-Dirham card or a credit card (Visa and MasterCard only).

Charges for payment through e-Dirham card: AED 3 per transaction

Charges for payment through credit card: 2-3% of the total payment

Pay via Bank Transfer
Each taxable person is provided with a unique identification number called a GIBAN, which can be used to make a bank transfer. Just add your GIBAN as a beneficiary in online banking and transfer the VAT due.

Pay via eDebit
Payment through eDebit involves approvals, so it takes some time to settle the payment. This option works only for taxable persons who have access to retail or corporate online banking with one of the following banks:

• Citibank (Retail)
• Commercial Bank of Dubai (Corporate or Retail)
• Dubai Islamic Bank (Retail)
• Emirates NBD (Corporate or Retail)
• First Abu Dhabi Bank (Corporate or Retail)
• Noor Bank (Retail)
• Standard Chartered (Corporate or Retail)

Charges for using eDebit through the e-Dirham payment gateway: AED 10 per transaction

Can foreign businesses claim VAT refunds?

Yes, foreign businesses are eligible for VAT refunds in the following circumstances:

The business owner is a resident in a GCC state that is not considered to be an implementing state;

or

A foreign entity that carries on business under the following conditions:

• It has no place of establishment or fixed establishment in the UAE or an implementing state;
• It is not a taxable person; 
• It is registered as an establishment with a competent authority in the jurisdiction, in which it is established; and
• It is from a country that provides refunds of VAT to UAE entities in similar circumstances. 

The period of VAT refund is 12 calendar months. Hence, the first application can only be made after the end of 2018.

The minimum amount of each tax claim that can be submitted under this scheme is AED 2,000.

What is the process to claim tax return for foreign businesses?

Foreign business which are eligible for tax refunds can claim VAT by following the steps below:

Download the form from the designated section on the FTA website.

Complete the Form:

• Fill in the required fields in the form.
• Print the form in PDF format and get the required signature and/or official stamp (handwritten forms are not accepted).

Submit the form along with the supporting documents:

• Email the soft copy of the PDF form (signed version) to specialrefunds@tax.gov.ae
• File types can be PDF, JPG, PNG or JPEG.
• The total file size must not exceed 5 MB.

You will receive an email notification immediately as soon as the refund form is submitted successfully.