Refund of Input Tax Incurred on the Construction and Operation of Mosques

• EmaraTax Platform:
• EmaraTax App:

24 hours a day, 7 days a week.

Phase 2:

Verification Body Email:

24 hours a day, 7 days a week.

• EmaraTax platform:

24 hours a day, 7 days a week.

Phase 2:

Verification Body Email:

24 hours a day, 7 days a week.

Phase 1

17 minutes

Phase 2

5 minutes

• Phase 1: 3 business days from the date the completed application was received.
• Phase 2 (with Verification Body): 15 business days from the date the completed application was received.

Refund 15 business days from the date the completed application was received.

Phase 1:

• If you are a UAE resident, you must provide a copy of your valid Emirates ID.
• If you are not a UAE resident, you must provide a copy of your passport.
• A copy of the Mosque Operation Commencement Certificate.
• A copy of the mosque completion certificate or its equivalent.
• A copy of the letter/certificate issued by your bank that includes details such as account holder's name, bank name and IBAN number.

Note: Once the submitted application is approved, you will be contacted by the Verification Body to submit Phase 2 documents.

Phase 2 (with Verification Body):

• A copy of the first building permit.
• A copy of the construction contract.
• A copy of the consultant contract.
• A copy of the first architectural plan approved by the municipality.
• A copy of the Building Materials.
• A copy of the table of quantities.
• All tax invoices with proof of payment.
• Any other documents requested later.

• If you are a UAE resident, you must provide a copy of your valid Emirates ID.
• If you are not a UAE resident, you must provide a copy of your passport.
• Written permit from the Competent Authority for the operation of the mosque
• An Excel Sheet containing all the claimed invoices details and descriptions.
• Copies of the highest 5 invoices along with their proof of payments.
• A copy of the letter/certificate issued by your bank which includes details such as the account holder's name, bank's name and the IBAN.

Phase 1:

1. Sign-up for an EmaraTax account through the FTA's website and activate your account.
2. Access your EmaraTax dashboard.
3. Navigate to "Special Refunds" in the menu.
4. Select "Mosque Construction Refund".
5. Click on "Create New" under "Mosque Construction Refund".
6. Fill in the form and submit your Mosque Construction refund request.

Phase 2 (with Verification Body):

1. If the request is preliminarily approved by the FTA, the verification body will e-mail the applicant requesting Phase 2 documents.
2. Provide Phase 2 documents to the verification body.

1. Sign-up for an EmaraTax account through the FTA's website and activate your account.
2. Access your EmaraTax dashboard.
3. Navigate to "Special Refunds" in the menu.
4. Select "Mosque Operation Refund".
5. Click on "Create New" under "Mosque Operation Refund".
6. Fill in the form and submit your Mosque Operation refund request.

1. Where can we obtain a Mosque Operation Commencement Certificate?

   From the competent authority (Endowment bodies and departments concerned with mosques in the emirate).

2. What are the eligibility criteria for a refund of input tax incurred on the construction of a Mosque?
   • The Donor has incurred input tax on goods or services directly in connection to the construction of the Mosque.
   • The construction was approved by the Competent Authority.
   • The Donor has a Mosque Operation Commencement Certificate.
3. Is it possible to request a refund for more than one mosque?

   The applicant may request a refund for more than one mosque; however, a separate request must be filled for each mosque. Furthermore, each request must meet the requirements on an independent basis.

4. If the application is approved, how long will it take to process the refund?

   Once your claim is approved, the Authority will aim to issue the refund within 5 business days. The refund will be paid in AED. Please note that the actual transfer of funds and receipt of the payment will depend on the receiving bank.

1. Where can we obtain a written permit?

   From the competent authority (Endowment bodies and departments concerned with mosques in the emirate).

2. What are the eligibility criteria for a refund of input tax incurred on the operation of a Mosque?
   • The operator has incurred Input tax on goods or services directly in connection with the operation of the mosque and its maintenance, but not in connection with the commercial annexures of the Mosque or their operation.
   • The Mosque is registered as a Mosque with the Competent Authority.
   • The Operator holds a written time-limited permit issued from the Competent Authority for the Operation of the Mosque during the period for which a refund request is made.
3. Is it possible to request a refund for more than one mosque in a single refund request?

   No, your refund request should cover only the expenses incurred on the operation and maintenance of a single mosque. However, you may submit another refund request for claiming VAT incurred on Mosque operational activities for the same claim period but for a different Mosque. Note that each request must meet the requirements on an independent basis.

4. What is the estimated timeframe for receiving a response from the FTA after submission of your application?

   The estimated time to complete the application by the FTA is 15 business days from receipt of a completed request. In certain instances, however, the FTA may require additional time to process your request and the FTA will inform you when this is required. If the request submitted is incomplete and the FTA requires additional information, you will need to provide the additional information and re-submit the application and once submitted the time process will reset.

5. If the application is approved, how long would it take to process the refund?

   Once your claim is approved, the FTA will aim to issue the refund within 5 business days. The refund will be paid in United Arab Emirates dirhams (AED). Please note that the actual transfer of the funds and receipt of the payment will depend on the receiving bank. The receiving bank may also impose additional charges.

VATGRM1 - Refund of VAT Incurred on the Construction and Operation of Mosques AR

Cabinet Decision No. 82 of 2022 - Refund of Input Tax Incurred on the Construction and Operation of Mosques

Ministerial Decision No. 162 of 2022 - Determination of Timelines and Frequency of Submission of Refund Requests for Input Tax Incurred on the Construction and Operation of Mosques

• The Donor has incurred Input on goods or services directly in connection with the construction of the Mosque.
• The construction was approved by the Competent Authority.
• The Donor has a Mosque Operation Commencement Certificate.

Any of the following conditions is met:

• The Mosque has been handed over or is intended to be handed over by the Donor to any other Person for whom the Competent Authority has approved the handover of the Mosque to, including the Competent Authority itself, unless the handover is a Taxable Supply.
• The Mosque is operated by the Donor as per the approval obtained from the Competent Authority.

• Input Tax is incurred by the Operator on goods or services directly associated with the operation and maintenance of the Mosque, but not associated with the commercial dependencies of the Mosque or their operation.
• The Mosque is registered as a mosque with the Competent Authority.
• The Operator shall hold a written, time-limited permit issued by the competent Authority for the operation of the Mosque for the period for which a Refund Request is made.