VAT Refund Form for Building New Residences by UAE Nationals
The FTA new guide provides for procedure for claiming VAT refund on home construction. Refund is available where a UAE national owns or acquires land in the UAE on which the person builds his/ her residence.
Every natural person who wants to claim the refund is required to fill refund form as provided by the FTA. The VAT refund form is of eight parts, each requiring different details related to refund.
The form requires basic details about the applicant claiming the refund. Refund can be claimed only by natural person who is a UAE national.
|About the Applicant|
|Full Name (Arabic)*|
|Full Name (English)*|
|Emirates ID Number*|
|Emirates ID Expiry Date*|
|Upload scan of Emirates ID*|
|Passport expiry date*|
|Upload scan of Passport*|
|Family Book Number*|
|Upload scan of Family Book*|
|TRN if you are a taxable person|
|*Indicates mandatory fields|
The second part of the form deals with the details about the type of work done and the contractor, who executed the work. This part collects information of the third party so that the details relating to refund can be verified from the third-party documents available in the records by the Authorities.
Details to be given are:
|About the Claim|
|Have you claimed a VAT refund for other residences in the past 6 years?*|
|If so, provide the reference numbers and dates of these claims|
|Have you hired a consultant or a contractor for the construction of the building?*|
|What is the number of Contractors/ Consultants hired for the construction of the building?*|
|Full Arabic name of the Consultant hired for the supervision of the construction of the building and the construction works (if any)*|
|The full English name of the Consultant hired for the supervision of the construction of the building and the construction works (if any)*|
|Full Arabic name of the Contractor hired for the supervision of the construction of the building and the construction works (if any)*|
|The full English name of the Contractor hired for the supervision of the construction of the building and the construction works (if any)*|
|Upload the declaration letter provided by the Consultant / Contractor|
|Is your house funded by a governmental house fund body/entity?*|
|What is the name of the government entity/ body which provided you with the house fund (if applicable)?|
|Upload the declaration letter provided by the government entity (if applicable)|
The application requires applicant contact details so that applicant can be contacted if need be.
Details to be filled are:
|Applicant contact details|
|Building name and number*|
Details of property for which refund is claimed have to be mentioned in the form. Proof of ownership and occupancy are also to be submitted along with the basic address of the property.
|About the building|
|Are you the owner of the land on which you built or commissioned the construction of this building?*|
|Upload documentary proof to support that you own the specific plot of land in the UAE*|
|Is the address of the newly constructed residential building the same as the address provided in the “Applicant contact detail” section above? *|
|The address of the building of the newly constructed residential building (if different)|
|Building name and number*|
|Number of bedrooms*|
|The total area of the building (square meters)*|
|Has the building been certified as completed? *|
|The date the building is certified as completed*|
|Upload any documentary proof to support the above date (e.g. proof of building completion and date of completion obtained by the Municipality) *|
|Have you occupied the building?*|
|The date you occupied the building*|
|Upload any documentary proof to support the above occupancy date (utility bill)*|
The applicant is required to give details of the expenditure incurred. Expenses which can be claimed as refund are:
- Services provided by contractors, including services of builders, architects, engineers, and other similar services necessary for the successful construction of the residence.
- Building materials, being goods of a type normally incorporated by builders in a residential building or its site.
VAT on personal expenditure like furniture purchase or appliance purchase cannot be claimed.
|Details of expenses|
|Total value of the building*|
|Do you have invoices issued under someone’s else name (i.e. other than consultant / contractor)?*|
|Has any of the material been delivered to another address other than the one specified above?*|
|Are there invoices that include refunded items? If yes, please state how many.*|
|Have credit notes been issued in relation to the invoices? If yes, please state how many.*|
|Have variation reports or requests been issued? If yes, please state how many.*|
|Have all the materials purchased been used for the construction of the building?*|
|Upload copies of the construction contract and consultancy agreement (and any addendums), copies of variation orders, invoices that include returned items and copies of credit notes.*|
|Details of lump-sum invoices:|
|Please provide details of lump-sum invoices received by the contractor and consultant for goods and services for which you are claiming VAT.|
|Invoice number||Invoice date||Invoice item||Supplier’s name||TRN of the Supplier||Invoice in the name of||Total amount paid (AED)||VAT paid (AED)||VAT claimed (AED)|
For remitting the refund to the applicant, FTA requires bank account details to which the amount will be credited. The applicant shall give the bank account details along with IBAN/ SWIFT details in which the refund amount will be credited.
|Applicant bank details (UAE Bank)|
|Branch name/ location of the bank*|
|Account holder’s name*|
|e-Dirham Account Number (if applicable)|
|Upload bank account validation letter/ certificate provided by the bank|
Lastly, the applicant will be asked to sign and submit the declaration stating the information declared is true and correct.
|1) All information in this form is correct.*||No|
|2) I am a UAE National.*||No|
|3) The VAT refund application is in respect of the construction of a new residence which will be used solely as a residence of myself and/or my family. *||No|
|4) I acknowledge that the FTA may request a repayment of the refund if the conditions are not met. *||No|
|5) No other refund claim has been or will be made for the above supplies of goods and services disclosed in this form.*||No|
|Date of submission (dd/mm/yyyy)*|
These authorities will send a report to the FTA within 15 days of receiving the refund application. The report will contain the amount of taxes paid versus the recoverable amount. List of authorities will be listed on the FTA website.
After receiving the report, FTA will take around 20 days to process the request and approximately another five days to refund the recoverable amount. No fee is charged by the FTA for claiming the refund under this scheme.
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