New residences VAT refund user guide – updated

On 7 January 2020, the Federal Tax Authority (FTA) published an updated version of the new residences VAT refund user guide (the guide), which had initially been published in April 2018.

The guide provides that VAT refund applicants must file an electronic request using the FTA portal (and not through the manual process previously applicable). The guide also provides detailed instructions on the new VAT refund application processes.