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      • FAQ - Registration >
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VAT Refund Claim & Compliance

VAT Refund Claim & Compliance in Sharjah, UAE


​Gupta Accountants offers a range of services in relation to the VAT Refund in UAE as per the UAE VAT law, rules, regulations and refund conditions and assist to comply with your other tax obligations under UAE VAT in Sharjah, UAE.
​
Brief ​Notes on VAT Refund:
  1. Taxable Persons are able to request a VAT refund at any point when there is a credit or when the input VAT is greater than output VAT.
  2. Every Taxable Person is required to file a VAT return summarizing the VAT due to the FTA for the tax period. When the input tax is greater than output  tax on a VAT return, the Taxable Person is able to request a VAT refund after submission of the VAT return or at any later time when there is a credit owed to them.
  3. Where the Taxable Person makes a claim for a refund of excess refundable tax, the FTA will within 20 business days of an application being submitted, review the application and notify the Taxable Person of its decision to accept or reject the refund claim. 
  4. The FTA may notify the applicant that it requires a longer period than (20) business days to consider the application where appropriate.

Submitting the Claim: 
  1. Login to the FTA e-Services Portal.
  2. Initiate the form: go to the ‘VAT Tab‘ and then go to ‘VAT Refunds’ tab. Click on ‘VAT Refund Request’ to access the form.
  3.  Complete your Refund Form: Fill in the form field by field. Note that some of the fields are pre-populated using the information contained in your account User Profile. Please ensure that the information is correct before completing the form.
  4. Submit the Claim: using the ‘Submit’ button.
  5. You will receive an email notification from the FTA on the result of your application.
  6. Once your claim is approved, the amount will be returned within 5 business days.
  7. Verify your balance post the approval: Once you receive a confirmation email of the refund, you may check your balance through the ‘My Payment’ tab under the ​Transaction History section

Contents of the VAT refund form VAT311 : The VAT refund form contains the following fields:
  1. TRN (Tax Registration Number): This field is pre-populated based on the information in the taxpayer’s account in the User Profile tab. It’s advisable to verify if the correct TRN is listed.
  2. Total amount of Excess Refundable Tax (in AED): This field is pre-populated based on the formula, Refund - Penalties = Excess Refundable Tax. This includes refund reported in all previously submitted VAT returns, and all administration penalties due except for the late registration penalty.
  3. The amount you wish to have refunded (in AED): The amount you enter must be equal to or less than the amount displayed in the Total amount of Excess Refundable Tax field.
  4. Remaining amount of eligible Excess Refundable Tax: This field is pre-populated with the amount of refundable tax that you can apply for in the future.
  5. Late registration penalty amount (in AED): This field is pre-populated based on the penalties imposed on you and whether you have settled the penalty amount or not: If you’re free from penalties, then the field will display Zero (AED). If you have been charged a penalty, which you have paid, then the field will display Zero (AED). If you have been charged a penalty, but you’re yet to pay the amount at the time of claiming this refund, then the field will display the penalty amount.   If the refund amount is negative after deducting the penalty amount, your application will be automatically rejected after submission. If the refund amount is positive after deducting the penalty amount, only the balance will be submitted to the FTA for refund claim purposes.
  6. Authorized Signatory and Declaration: The authorized signatory is pre-populated by the system in both English and Arabic. Make sure you read the declaration thoroughly before ticking Yes to submit the form.

Notes on Special Refund : ​Business visitors in Sharjah, UAE 

Eligibility criteria - Foreign business owners can apply for VAT refund if they satisfy the following eligibility criteria:
  • The business should be located in a GCC member state other than the implementing state. The business should be a foreign entity that carries on business operations, but does not have a place of establishment or fixed establishment in the UAE.
  • The business owner should not be a taxable person in the UAE.
  • The business should be registered in the GCC member state where it’s located. 
  • The business should be located in a country that provides VAT refund to UAE entities.

VAT refund limit - The minimum amount of each tax claim submitted by business visitors under the Foreign Businesses Scheme is AED 2000.

Timeline - The timeline for each refund claim is 12 calendar months. 


Notes on Special Refund : ​UAE nationals involved in building new residences in Sharjah, UAE

Eligibility criteria - The person claiming the refund must be a UAE national, and they should provide supporting documentation showing their national status, such as a family book or passport.

What is reclaimable? 
VAT refund can be claimed if the expenses meet the following criteria:
  • Usage of expenses - The expenses should be used on a newly constructed building solely intended to be used for residential purposes by the applicant or their family. You cannot claim refund for expenses spent on buildings like hotels, guest houses, and hospitals.
  • Nature of expenses-  The expenses should be spent on certain goods and services:  Services provided by contractors (including builders, architects, and engineers).   Building materials and goods that are incorporated into the building by the contractors. List of incorporated goods that are eligible for VAT refund:  Central air conditioning and split units, Fire alarms and smoke detectors, Doors, flooring (excluding carpets), window frames and glazing, wiring (when embedded inside the building), Sanitary and shower units, Kitchen sinks, work surfaces, and fitted cupboards
Timeline - You should submit your refund form to the FTA within 6 months after the date of completion of the building.
  • The date of completion is the earlier of: When the building becomes occupied or When the building is certified as completed by the Municipality as mandated by the FTA

Gupta Accountants competent team as Vat Consultants, provides supports at all the stages of the UAE VAT. 
VAT | REGISTRATION | COMPLIANCE | AUDIT | REFUND | CONSULTING 
Why Gupta Accountants ? 
  • Professionally qualified and experienced VAT Consultants 
  • ​Timely and Correct VAT Refund Services 
  • Cost Effective and Best VAT Refund Services 
  • Express and online delivery of the VAT Refund Services 
  • Compliance to International Industry Standards & Relevant Applicable Local Rules and Regulations.
​
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"WE AT GUPTA ACCOUNTANTS, ASSIST IN THE TIMELY AND CORRECT OBLIGATORY COMPLIANCES BY YOUR BUSINESS BASED IN UAE AND ADD VALUE BY REDUCING THE COST OF NON- COMPLIANCE​"
HEAD OFFICE 
PO Box 123 383 Dubai UAE 
T: +971 4 396 7982 
M: +971 55 9893299 
​E:  info@guptaaccountants.com 

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  • HOME
  • ABOUT US
    • GUPTA ACCOUNTANTS
    • MANAGEMENT
    • UNITED ARAB EMIRATES
  • SERVICES
    • ACCOUNTING >
      • Accounting Dubai
      • Accounting Abu Dhabi
      • Accounting Sharjah
      • Accounting RAK
      • Accounting Fujairah
      • Accounting Ajman
      • Accounting UAQ
    • AUDIT COMPLIANCE >
      • Audit Dubai
      • Audit Sharjah
      • Audit RAK
      • Audit AD
      • Audit Ajman
      • Audit Fujairah
      • Audit UAQ
    • AUDIT INTERNAL >
      • Review Dubai
      • Review AD
      • Review Sharjah
      • Review RAK
      • Review Ajman
      • Review Fujairah
      • Review UAQ
    • VAT REGISTRATION >
      • Registration Dubai
      • Registration AD
      • Registration Sharjah
      • Registration Ajman
      • Registration Fujairah
      • Registration RAK
      • Registration UAQ
    • VAT DEREGISTRATION >
      • Deregistration Dubai
      • Deregistration AD
      • Deregistration Sharjah
      • Deregistration RAK
      • Deregistration Ajman
      • Deregistration Fujairah
      • Deregistration UAQ
    • VAT COMPLIANCE >
      • Compliance Dubai
      • Compliance AD
      • Compliance Sharjah
      • Compliance Ras Al Khaimah
      • Compliance Fujairah
      • Compliance Ajman
      • Compliance Umm Al Quwain
    • VAT CONSULTING >
      • Consulting Dubai
      • Consulting AD
      • Consulting Sharjah
      • Consulting RAK
      • Consulting Fujairah
      • Consulting Ajman
      • Consulting UAQ
    • VAT REFUND >
      • Refund Dubai
      • Refund AD
      • Refund Sharjah
      • Refund RAK
      • Refund Ajman
      • Refund Fujairah
      • Refund UAQ
    • VAT VDS >
      • VDS Dubai
      • VDS AD
      • VDS Sharjah
      • VDS RAK
      • VDS Ajman
      • VDS Fujairah
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    • VAT AUDIT >
      • VAT Audit Dubai
      • VAT Audit AD
      • VAT Audit Sharjah
      • VAT Audit RAK
      • VAT Audit Ajman
      • VAT Audit Fujairah
      • VAT Audit UAQ
    • ESR COMPLIANCE >
      • ESR Dubai
      • ESR Sharjah
      • ESR RAK
      • ESR AD
      • ESR Ajman
      • ESR Fujairah
      • ESR UAQ
    • UBO COMPLIANCE >
      • UBO DUBAI
      • UBO AD
      • UBO SHARJAH
      • UBO RAK
      • UBO AJMAN
      • UBO FUJAIRAH
      • UBO UAQ
    • UAE AML COMPLIANCE >
      • AML DUBAI
      • AML ABU DHABI
      • AML SHARJAH
      • AML AJMAN
      • AML RAS AL KHAIMAH
      • AML UAQ
      • AML FUJAIRAH
  • CONTACT
  • BLOG
  • Insights
    • VALUE ADDED TAX - UAE >
      • FAQ - How to >
        • How to check TRN validity in UAE
        • How to de-register under VAT in UAE
        • How to apply for VAT registration in UAE
        • Supplies not eligible for input tax recovery under VAT in UAE
        • Supplies not eligible for input tax recovery under VAT in UAE
        • Input VAT Adjustments under Capital Assets Scheme
      • FAQ - Place of Supply >
        • Place of supply of goods under VAT in UAE
        • Place of supply in case of export of goods
        • Place of supply of specific goods
        • Place of supply of services
        • Place of Supply of Certain Transport Services
        • Place of Supply of Services Related to Real Estate
        • Place of Supply of Telecommunication and Electronic Services
        • Place of supply of services in special cases
      • FAQ - Registration >
        • Introduction to VAT Laws in UAE
        • Frequently Used Terms in Indirect Tax System
        • VAT Registration in UAE
        • Who should register under VAT
        • Tax Registration Number (TRN)
        • VAT registration Deadlines in UAE
        • VAT Group Registration
        • VAT Registration Threshold Calculation in UAE
        • Input Tax Recovery under VAT in UAE
        • What is Capital Asset Scheme in UAE VAT ?
    • CORPORATE TAX - UAE >
      • INTRODUCTION OF CORPORATE TAX - UAE
      • Public Consultation Document Issued
    • Due dates