HLB HAMT provides VAT return review and refund application services in the UAE. They review past VAT returns filed by clients to identify any errors or issues and ensure compliance. They can also assist with applying for VAT refunds when input tax exceeds output tax. Eligible parties for refunds include UAE nationals building new homes and Expo 2020 Dubai participants. HLB HAMT has experienced consultants who can help navigate the VAT return and refund processes in the UAE.

1. VAT RETURN REVIEW AND
REFUND APPLICATION IN
UAE
https://hlbhamt.com/vat-return-review-and-refund-application-dubai-uae/

2. • HLB HAMT has experienced tax consultants who do the review of periodical returns
of corporate tax payers across different industry verticals and ranging from mid-size
corporate clients to large conglomerates having presence locally as well
internationally.
• HLB HAMT provides return review services in UAE as a part of Tax Agent services or
consultants services where filing of accurate return on timely basis will be ensured.
• The periodical return review ensures that the reporting of the sales figures, input tax
claims and reporting of import transactions are in compliance with the UAE VAT law
and executive regulations.

3. WHAT IS A VAT RETURN IN UAE?
• A VAT return is an official document to be completed by the Taxable Person and submitted
to the Federal Tax Authority (“FTA”) at regular intervals detailing any output tax due and
input tax recoverable and including any other information that is required to be provided.
• All VAT Returns should be submitted online using the FTA portal. The return can be
submitted by the Taxable Person, or another person who has the right to do so on the
Taxable Person’s behalf (for example, a Tax Agent or a Legal Representative).
• The VAT Return must be received by the FTA no later than the 28th day following the end
of the Tax Period concerned or by such other date as directed by the FTA. Where a
payment is due to the FTA, it must be received by the FTA by the same deadline.
• If there is no business transaction for the Tax Period, you are required to submit a “nil” VAT
Return by the respective due date.

4. WHAT IS THE BENEFIT OF CONDUCTING REVIEW
OF HISTORICAL (PAST) RETURNS?
• Tax returns filed by the registrant is the basis of any scrutiny or evaluation for FTA.
Review of returns already filed (historical returns) will identify any anomalies and
subsequent corrective actions required to rectify the errors or omissions.
Anomalies can include reporting of standard-rated sales as zero-rated sales,
Service RCM not recorded accurately, Adjustments to RCM goods and services not
made properly, the Wrong claim of input tax, RCM reversals not taken accurately.
• Corrective actions can include a voluntary disclosure submission or correction in
the subsequent return. Review of past returns will ensure that all returns filed are
as per UAE VAT rules and chances of any penalty are nil.

5. WHAT IS A VAT REFUND
APPLICATION?
• 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 in UAE after submission
of the VAT return or at any later time when there is a credit owed to them.
• 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. The FTA may notify the applicant that it requires a longer period than
(20) business days to consider the application where appropriate.

6. WHAT IS A VAT REFUND
APPLICATION?
• Tax authorities scrutinize the refund application with strict criteria. The refund
application has to be submitted incorrect format as prescribed by FTA.
• The tax professionals at HLB HAMT shall assist you to file VAT refund applications
on a timely basis incorrect format, suggest corrective action to rectify any
discrepancy which can expedite the refund process and respond to FTA queries
related to the refund application. Timely and accurate refund application with
sufficient document submission will result in timely refund process thereby causing
positive cash flow and smooth business operations.

7. VAT REFUND FOR UAE NATIONALS
BUILDING NEW RESIDENCES
• HLB HAMT has a dedicated desk of professionals with Arabic proficiency who can
assist in refund application of UAE Nationals for claiming input tax pertaining to
New Residence constructed in UAE.
• The tax team at HLB HAMT will ensure that all the necessary documents are
arranged and compiled to submit the refund application with FTA or the
Verification body, to get the refund application approved on timely basis.

8. WHO IS ELIGIBLE FOR VAT REFUND
IN UAE?
• Subject to Article 66 of the Executive Regulation, where a UAE National who is a
national of the UAE and holds a Family Book, owns or acquires land in the UAE on
which he/she builds or commissions the construction of his / her own residence,
he/she is entitled to request a special refund from the FTA for the VAT incurred on
certain expenses related to the construction of a new residence.

9. WHAT IS THE PROCESS?
• A New Residence VAT Refund Request should be submitted to the FTA on the FTA
e-Services portal.
• The application will be reviewed by the FTA to check the eligibility of the applicant
to make the claim and if the initial assessment is successful a reference number will
be provided if additional documents/information are requested or the application
may be rejected.
• If the initial assessment is successful, additional documentation will be requested,
either by the FTA or by a Verification Body (appointed and authorized by the FTA)
• Once the application is reviewed by the Verification Body, it will inform the FTA of
the outcomes of verification. Following this, the FTA will notify the applicant if the
refund claim is approved, amended or rejected.

10. WHO IS ELIGIBLE TO CLAIM
REFUND?
• Offices of the Official Participants of Expo 2020 Dubai are eligible to recover VAT
on certain Goods and Services which were imported or acquired.
• Where the Official Participant is not registered for UAE VAT, the refund applications
can be made through the Bureau (Bureau Expo 2020 Dubai established by virtue
of Decree No. 30 of 2014 issued by the Ruler of Dubai) by submitting a special
refund application to the Bureau.
• Where the Official Participant is registered for VAT, it may reclaim VAT via its UAE
VAT return.

11. WHAT VAT IS RECLAIMABLE?
Offices of the Official Participants are able to reclaim VAT incurred on the import and
acquisition of the following five categories of Goods or Services without the need to
use them for making taxable supplies:
• VAT incurred in direct connection with the construction, installation, alteration,
decoration and dismantlement of their exhibition space
• VAT incurred in direct connection with the works and activities of organizing and
operating the Official Participant’s exhibition space and any presentations and
events within the Expo 2020 site.

12. WHAT VAT IS RECLAIMABLE?
• VAT incurred relating to the actual operations of the Official Participant, provided
that the value of each Good or Service for which the Office of the Official
Participant makes a claim is not less than AED 200
• VAT incurred with all operations, services and activities provided for the purpose of
participation in Expo 2020 Dubai, whether located within or outside the
boundaries of the Expo 2020 Dubai site
• VAT incurred on import of Goods for personal use of the Official Participant’s
Section Commissioner-General, Section Staff and the Beneficiaries.

13. CONTACT US
HLB HAMT
Level 18, City Tower-2,
Sheikh Zayed Road
PO Box 32665
Dubai – United Arab Emirates. Tel: +971 4 327 7775
E-mail: dubai@hlbhamt.com
www.hlbhamt.com