On 21 January 2020, the Federal Tax Authority (FTA) launched an online platform for processing VAT refund requests for UAE nationals on expenses incurred on their new residential construction in the United Arab Emirates. The FTA also issued a user guide detailing the procedures to be followed for submitting the online VAT refund requests.
The applicant is required to create an e-Services account on the FTA portal and submit the new residence VAT Refund Request form along with the specified documents. FTA will send an email notification if any additional details are required for their verification. After processing and approval of refund, the VAT refund amount is transferred to the applicant's bank account.
The four specified documents to be submitted online along with the application are:
- a copy of the Family Book;
- a copy of the Emirates ID;
- documents such as water and electricity bills as proof of the building occupancy; and
- the construction contract and certificate of completion from the municipality.
The refund form is to be submitted within 6 months from the date the residence becomes occupied or the date of building completion certificate, whichever is earlier.
The new residencies VAT refund user guide is published on the official website in the VAT refunds section.