We provide VAT 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.

1. VAT RETURN REVIEW AND
REFUND APPLICATION IN
UAE
www.hlbhamt.com

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.

3. 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.

4. 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).

5. 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.

6. 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

7. 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.

8. 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.

9. 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.
Tax authorities scrutinize the refund application with strict criteria. The refund application has to
be submitted incorrect format as prescribed by FTA.

10. 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

11. 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.

12. 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.

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/