Tax Refund for UAE Nationals Building New Residences

Phase 1

• EmaraTax platform:
• EmaraTax app:
• Maskan App

24 hours a day, 7 days a week.

Phase 2

E-mail: Replying to the email received from the respective verification body 24 hours a day, 7 days a week.

Phase 1

• Emaratax: 15 Minutes
• Maskan App: 3 Minutes

Phase 2

5 minutes

Phase 1

Two (2) working days from the date of receiving all documents related to eligibility (before submitting the application to the verification body).

Phase 2

Twenty-Five (25) working days from the date of receiving the complete application (including all documents).

Phase 1

1. Copy of the applicant's Emirates ID (If the applicant did not log in using UAE PASS).
2. Screenshot from UAE Family Sequence Number (If the applicant did not log in using UAE PASS).
3. Copy of the property completion/ occupancy certificate.
4. Copy of the IBAN letter.
5. Any other documents requested at a later stage.

Phase 2

1. The first architectural plan approved by the municipality (layout.PDF) showing all the buildings built on the land.
2. The first building permit.
3. Copy of the construction contract (including addendums).
4. Copy of the consultancy contract (including addendums).
5. Copy of quantities table.
6. All full tax invoices and proofs of payment (e.g. payment receipts or payment stamps).
7. Any other documents requested at a later stage.

a) Request for Tax Refund for Retention Payments: Tax Invoice related to the Retention Payment along with payment proof (e.g. payment receipts or payment stamps).

1. Request for Tax Refund for Building a New Residence:

   Phase 1:

   • If the application is submitted through Emaratax:
     1. Sign-up for an Emaratax account through the FTA's website and activate it.
     2. Click on the "User Profile" screen.
     3. Select "Special Refunds".
     4. Click on "New Residence VAT Refunds".
     5. Click on "New Refund Request".
     6. Fill in the form and submit the request.
   • If the application is submitted through Maskan App:
     1. Log in to the Maskan application using the UAE Pass (UAEPASS).
     2. Create a housing-specific project.
     3. Upload the invoices and other supporting documents throughout the construction period.
     4. Complete the refund application upon issuance of the Completion Certificate.

   Phase 2

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

2. Request for Tax Refund for Retention Payments:
   1. Login to Emaratax account through FTA website.
   2. Click on "New Residence VAT Refunds".
   3. Click on 'ellipsis' to view or Request Retention.
   4. Click on "Request Retention".

1. Are simplified tax invoices acceptable for refund purposes?

   Below are the required details that must be included on simplified tax invoices for the purpose of VAT refund related to the construction of citizens residences:

   • The phrase "Tax Invoice" must appear on the invoice.
   • Full name of the property owner or the refund applicant (if the applicant is not the owner).
   • Invoice reference number.
   • Invoice issuance date.
   • Supplier's name, address, and Tax Registration Number (TRN).
   • Plot number.
   • Total taxable amount, VAT amount, and total invoice amount.
   • Description of the purchased goods/services listed in the invoice.
2. Is it possible to request a refund for more than one residence?

   Only one application must be submitted per residence, unless applicant is claiming for retention his VAT payment incurred, or for an addition made to the residence at a later stage supported by a new completion certificate.

3. Why is the IBAN letter requested?

   IBAN letter is requested to ensure that the bank account provided is active and to confirm that the owner of the bank account is the relevant refund requestor.

4. What is the time limit for submitting a VAT Retention Payment refund request?

   The UAE National is entitled to submit a subsequent claim to the FTA to recover VAT related to the retention payment within 6 months from the date of making the payment.

VAT Refund for UAE Nationals Building New Residences | VAT Guide

VAT Refund on UAE Nationals Buildings Efficient and Transparent Procedures

Retention Payment Claims for UAE Nationals Building New Residences

1. The applicant must have the UAE Nationality.
2. The building must be newly constructed and will be used solely as residence of the applicant or the applicant's family.
3. The refund claim must be lodged within 12 months from the date of completion of the newly built residence, which is generally the date of the building completion certificate.
4. If the building on which tax was refunded for was not used solely as a residence by the applicant or the applicant's family, the applicant will be required to pay back the refunded tax to the FTA.