refund schemes in the UAE, there are schemes in which unregistered persons too can get the refund. This refund scheme is for those UAE nationals who are building new residences for themselves and there is a procedure to follow for getting the refund. Building construction under the laws of UAE is a taxable item. When a person constructs a residential building for himself, he has to pay taxes on building materials, bills of the contractor and so on. The refund of VAT, in this case, can be done with some conditions. The claim can be made by a UAE national through a form being submitted with requisite documents. The FTA will give a reference number to the applicant after having reviewed the application for refund. Some additional information may be sought by the FTA while reviewing the application. The refund shall be made after the review.


Eligibility for VAT refund to UAE nationals:


The first condition is the person should be a UAE national. It should be for a newly constructed building for residence only. If the building is to be used as a hotel, guest house, etc., the claims cannot be made. The application for VAT refund should be made to the FTA who will review the application. The residence should be occupied and the completion certificate from competent authority will be required. 


VAT incurred on the following is eligible for refund:


Service provided by builders, architects, engineers, supervisors and services by other persons needed for the completion of construction of a building. Building materials, Air conditioning, interior decoration including paints, lifts, plumbing work, power points, sanitary fittings cost, Shower units, windows, electrical and gas appliances, fridge, dishwashers, microwaves, washing machine, dryers, audio equipment, lighting system, satellite box, CCTV, telephone and electrical equipment are included. Other items such as garage doors, garden furniture and sheds are also included in the cost. 


To claim a refund, download the relevant form available on the FTA website and submit the completed form online. Furnish supporting documents such as tax invoices, etc with the application form. The soft copy should be made and sent to the correct address of the FTA. Any of the file types like pdf, jpg, png, etc. can be used. The acceptable file size is 10 MB. Email notification after successfully submitting the form will be received. This refund scheme of VAT has been designed to benefit the UAE nationals to reduce their cost incurred in construction. All the documents need to be verified before applying. This would need the expert services of a professional Chartered Accountant’s group.


About GCC Filings


GCC Filings is a professional firm that is engaged in services related to taxation, finance, management, accounts and VAT. They have professionals on board with the best of skill sets to handle tax filings and refunds. Their presence in Dubai is convenient for UAE nationals.