Tax · VAT
VAT Refund Services in the UAE
When your recoverable input tax exceeds your output tax, we check the claim, assemble the evidence the FTA expects and file the refund request through EmaraTax — then answer the FTA’s questions until it reaches a decision.
- Excess Input Tax Claims
- Evidence Pack Prepared
- FTA Queries Answered
Licensed by Dubai DET · Licence 1394564
At a glance
- Recoverable input tax above your output tax
- Excess
- Where the refund request is submitted
- EmaraTax
- Invoices, import and export records prepared
- Evidence
- Reviews each request and makes the decision
- FTA
A refund is a claim the FTA will test — build it that way
If the input tax you can recover in a period is more than the VAT you charged, the excess is a credit. You can carry it forward against future VAT or ask the FTA to pay it back through EmaraTax. Exporters, businesses with large capital purchases and companies in an investment phase often sit in this position. A refund request invites scrutiny: the FTA reviews the claim, can ask for evidence, and decides whether to pay.
Smartgic prepares the claim as if it will be examined line by line. We reconcile the excess to your returns and ledgers, check that each significant input tax amount is backed by a valid tax invoice or import declaration, confirm export and zero-rating evidence, and correct anything that would weaken the request. We then submit it through your EmaraTax account and respond to the FTA’s queries until it reaches a decision.
Key facts
- Recoverable input tax above your output tax
- Excess
- Where the refund request is submitted
- EmaraTax
- Invoices, import and export records prepared
- Evidence
- Reviews each request and makes the decision
- FTA
Everything covered in VAT Refund Services
The concrete scope our team delivers, grouped the way we actually run your file.
Claim Preparation
The refund figure tested before anyone else sees it.
- Excess recoverable tax reconciled to returns
- Input tax tested against invoices and rules
- Blocked and exempt-related costs removed
- Errors corrected before filing
- Refund or carry-forward recommendation
Evidence & Submission
The documents organised and the request filed on EmaraTax.
- Indexed purchase invoice and import file
- Export and zero-rating evidence pack
- Bank details set up for the refund
- Refund request filed on EmaraTax
- Submission records kept for audit
FTA Review Support
From the first query to the final decision.
- Responses to FTA information requests
- Additional schedules and explanations
- Decision review and next steps
- Reconsideration request support
- Guidance on the tourist, visitor and new-home schemes
What you gain with VAT Refund Services
The practical difference when the work is planned and filed properly the first time.
Claim Checked First
We test the refund figure against your returns and ledgers before submission, so the amount claimed is the amount you can support.
Evidence Ready to Send
Supplier tax invoices, import declarations, contracts and payment proof are organised by value, ready when the FTA asks for them.
Zero-Rating Proven
For exporters, we gather the customs exit documents, shipping records and contracts that support zero-rated sales — a common reason refunds arise.
Weak Points Fixed
Blocked costs, missing invoices or earlier return errors are corrected before you claim, rather than discovered by the FTA during its review.
Queries Answered Properly
We draft clear, documented responses to FTA information requests, keeping explanations consistent with your returns and records.
Right Route Chosen
We advise whether to request a refund now or carry the credit forward, based on your cash position and upcoming VAT liabilities.
A clear process, step by step
One adviser owns your file from first call to completion, and you always know which step you are on.
- 01
Refund Position Review
We confirm the excess recoverable tax shown in EmaraTax, reconcile it to your returns and ledgers, and identify the input tax amounts the FTA is likely to examine.
- 02
Evidence Pack
We collect and index supplier tax invoices, import declarations, contracts, payment records and export evidence, and fix gaps or errors before anything is filed.
- 03
Refund Request Filed
We complete and submit the refund request through your EmaraTax account, with the bank details the FTA needs to pay you, and keep a copy of everything submitted.
- 04
FTA Review & Decision
If the FTA requests information or documents, we prepare the response. The FTA then approves the refund in full or in part, or rejects it, and we explain your options.
Who it’s for and what you’ll need
Have these ready and we can move quickly. If something is missing, we will tell you what the authority accepts instead.
When a VAT refund arises
- You export goods or services and most of your sales are zero-rated
- You have made large capital purchases, such as equipment or property for taxable use
- You are in an investment or set-up phase, with costs running ahead of revenue
- Excess recoverable tax has built up in your account over several periods
Documents we’ll need
- VAT returns showing the excess recoverable tax
- Purchase register and supplier tax invoices
- Import declarations and customs payment records
- Sales invoices with export or shipping evidence
- Contracts for major purchases or zero-rated sales
- Bank statements showing payments to suppliers
- Bank letter confirming the account name and IBAN
Need documents attested or translated? Our document clearing team can help.
VAT Refund Services questions
Straight answers to what clients ask us most. If yours is not here, ask us directly.
Once a return shows excess recoverable tax, you can submit a refund request through EmaraTax for all or part of the credit, with validated bank details. The FTA reviews the request and may ask for supporting documents before deciding. If you do not claim a refund, the credit stays available to offset VAT due in later periods.
The FTA sets its own review timelines, and they can be extended when it asks for more information, so nobody can promise a payment date. What you can control is the quality of the claim: a request that reconciles to your returns, with invoices and export evidence ready to send, gives the FTA fewer reasons to come back with questions.
Commonly, a list of your largest purchases with the matching tax invoices, import declarations, proof of payment and contracts, plus sales invoices with export or shipping evidence for zero-rated supplies. The FTA may also ask for ledgers or explanations of particular transactions. Exactly what it requests varies by business and claim, which is why we prepare the main evidence before filing.
Yes. The FTA can approve a refund in full, approve part of it or reject it — for example, where input tax is not supported by a valid tax invoice, relates to blocked or exempt-related costs, or the zero-rating is not evidenced. If you disagree with the decision, you can ask the FTA to reconsider it within the time limit set by law, and we help you prepare that request.
It depends on the size of the credit, your cash needs and whether you expect VAT to become payable soon. A small credit that will be used up next period may not justify a claim; a large or recurring credit, typical for exporters, usually should be claimed. A refund request also means the FTA will look closely at your records, so they need to be in order first.
These are separate schemes outside the normal return. Tourists reclaim VAT on eligible purchases from participating retailers when they leave the UAE. Foreign businesses that are not established or registered here may reclaim VAT on certain business costs under the business visitor scheme. UAE nationals building a new home can reclaim VAT on eligible construction costs. Each has its own conditions and application route.
Related services
Most clients combine these. We run them as one engagement with a single point of contact.
Let’s plan your next move
Tell us what you are planning. An adviser will come back with the route, the documents and an itemised quote — no obligation, no pressure to commit.
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Office 44, Floor M2, BN Complex, Deira Al Muteena, Dubai, UAE
Mon – Sat, 9:00 AM – 6:00 PM (GST)
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