Export or zero-rated activity
Businesses making substantial zero-rated supplies may regularly incur recoverable input VAT that exceeds output VAT.
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UAE VAT Services
VAT Refund Assistance
Prepare a VAT refund claim that agrees to the returns, ledgers and supporting evidence. We review the refundable position, organise the claim file and manage the agreed EmaraTax submission and follow-up.
20+ Years of UAE tax, finance and compliance experience.
When a refund may arise
Refundable balances need explanation and support.
A credit shown in a VAT return is the starting point. The claim must still be linked to eligible input VAT, tax periods and supporting records.
Investment or expansion
Capital expenditure, fit-out, project and pre-revenue costs may create material VAT credit balances, subject to the recovery conditions.
Accumulated tax credits
A registered business may have eligible credit balances carried across several tax periods that it now wishes to claim.
What mkACE handles
A refund engagement centred on reconciliation, eligibility and evidence.
- Review the periods and credit balances proposed for the refund request
- Reconcile the claim to filed VAT returns, ledgers and VAT control accounts
- Review selected input-tax claims and identify evidence gaps or restrictions
- Prepare the refund schedule and organise supporting documents
- Submit the approved request and coordinate routine FTA follow-up questions
What we need from you
The information requirement depends on the business, periods and transactions included in the claim.
- Filed VAT returns and the refund or credit-balance history
- Trial balance, general ledger and VAT control-account details
- Purchase registers and tax invoices supporting recoverable input VAT
- Customs records, payment evidence, contracts and project documents where relevant
- Details of earlier refund applications and related FTA correspondence
Refund process
Establish the claim before submission.
Reconcile the balance
We trace the refundable position to the relevant returns, periods and accounting records.
Build the evidence file
We review eligibility, prepare the claim schedule and organise the agreed supporting documents.
Submit and follow up
After management approval, we submit through EmaraTax and coordinate routine FTA information requests.
Evidence
A return credit does not support itself.
The FTA refund process allows registered persons to request eligible VAT credit balances, including consolidated eligible balances for multiple tax periods. The requested amount should agree to the filed returns and be supported by the underlying records.
VAT Refund Assistance
Considering a VAT refund claim?
Share the refund amount, periods involved and status of the reconciliations. We will identify the records needed for an initial scope review.