This service guide explains the procedure for the Refund of Excess Amounts to Registrants by the United Arab Emirates Federal Tax Authority. It allows taxable persons to formally reclaim eligible input tax or recover funds paid erroneously or in excess across Value Added Tax, Excise Tax, and Corporate Tax. The document specifies the required documentation, including comprehensive output and input tax reports and valid proof of payment. It states a standard processing time of twenty-five business days, while explicitly noting that complex cases requiring detailed audits may extend to fifty-five working days.
Document Type: GUIDE - Federal Tax Authority Service Guide Guidance Code: refund-of-excess-amounts-to-registrants Year: 2025 Related Law: uae-cit-fdl-47-of-2022 Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC
Federal Tax Authority Service Guide
Refund of Excess Amounts to Registrants
2025
Service Card Template
English
Service Code
396-03-003-000
Main Service
Refunds
Service Name
Tax Refund to Registered Tax Payers.
Categories of Customers
All persons registered for tax with the FTA.
Service Type
Transactional
Service Classification
Government to Government Services, Government to Business Services, Government to Customer Services.
Service Category
Variation Service
Service Description
Through this service, the FTA refunds input tax to registered Taxable Persons, or extra payments.
Channels and Working Hours for Providing the Service
EmaraTax platform:
24 hours a day, 7 days a week.
Time Required to Submit Application
10 minutes
Time Required to Complete Application by the FTA
25 business days from the date the completed application was received, in the case the request needs more investigation by Audit, it will take 55 working days from the date all the requested information was provided by the taxpayer.
Obligation to Sign-up
Applicable - Through the account previously created to register for Tax with the FTA.
Required Documents and Forms
For V311 & Ex311 Refund Requests:
Output & input Tax Report
Tax invoices & supporting documents
For Extra Payments:
Proof of payment
Bank IBAN letter
Procedures and Steps
Access the EmaraTax account dashboard.
Enter the VAT or Excise Tax tab as the case may be.
Access VAT311 (for VAT) or EX311 (for Excise Tax) or CT (for Corporate Tax).
Fill in the refund form and submit the refund request.
FAQs
Can the FTA refund Input Tax eligible for refund and payments made erroneously or in excess without submitting a refund request?
In order to refund the Input Tax or the payments made erroneously or in excess, a refund request must be submitted.
Can the payments done erroneously or in excess be kept as credit?
Yes, the applicant may carry-forward the payment in their FTA account as credit for the next tax periods.
Will any penalties apply in cases of excess payments?
No penalties are imposed for paying excess payments to the FTA.
Why is the refund request taking longer than 25 working days to be processed?
In some cases, the authority has reasonable grounds for requiring a longer period to review the refund application, and as such the FTA shall notify you.
Fees
Free
Relevant Publications
VAT Refund User Guide
Excise Tax Refund User Guide
Terms and Conditions
The applicant must be registered for Tax with the FTA.
The applicant must provide the proof of payment to the FTA in case of extra payment.
If the application is incomplete, or additional information is required, the FTA will ask the applicant to provide additional documentation. After submitting the additional documentation, it may take the FTA further 25 business days to respond to the updated request for a refund of payments.