VAT Refund UAE
Reclaim Services & Input Tax Recovery
Recovering VAT is rarely straightforward. It involves establishing eligibility, holding documentation that meets the prescribed requirements, and responding to authority queries once a claim is submitted. nAlyze provides VAT reclaim services across the UAE identifying input tax recovery opportunities and managing the VAT recovery process from review through to payment.
Why nAlyze?
- Input tax recovery review across current and prior periods
- Documentation preparation to FTA standards
- Claim preparation and submission
- Authority query handling through to resolution
Partner with us to recover the VAT your business is entitled to assessed properly, documented correctly, and supported through review.
Where input tax recovery opportunities exist
Not every expense gives rise to a VAT refund, and understanding where recoverable VAT exists is the first step. At nAlyze, we help businesses assess transactions and identify opportunities that may qualify under UAE VAT regulations.
Excess Input VAT
Where input VAT exceeds output VAT during a tax period.
Business Expenses
Review VAT incurred on qualifying operating expenses.
Capital Investments
Assess VAT relating to business assets and long-term investments.
Export Activities
Evaluate transactions involving zero-rated supplies and international trade.
Historical Transactions
Review previous periods to identify potential refund opportunities, subject to regulatory requirements.
Reverse Charge Mechanism
Review imports and applicable services where VAT is self-accounted, to confirm the corresponding input tax has been correctly recovered.
Information required for a strong claim
Accurate records play an important role in supporting a VAT recovery application. At nAlyze, we help clients organize and review the information required before moving forward with a claim.
- Valid Tax Invoices Ensure invoices meet the requirements prescribed under UAE VAT regulations.
- Accounting Records Review supporting books and records relevant to the claim.
- VAT Returns Reconcile refund claims with previously filed VAT returns.
- Supporting Documents Maintain records relating to transactions and business activities.
- Additional Information Prepare any further documentation that may be required during the review process.
From review to refund
The VAT recrovery process rewards preparation. Claims supported by complete documentation move through review; claims assembled after submission tend to attract queries and delay.
Eligibility Assessment
Review transactions and determine whether VAT may be recoverable.
Documentation Review
Assess invoices and supporting records before preparing the claim.
Claim Preparation
Organize information and assist with preparing the refund application.
Submission and Follow-Up
Support businesses throughout the submission process and address any additional requirements that may arise.
Support beyond submission
Assistance with Queries
Documentation Support
Maintain records
required during reviews and assessments.
Ongoing Guidance
Provide continued support throughout the refund process.
Compliance-Focused Approach
Help ensure claims are backed by the appropriate documentation.
Recover eligible VAT with confidence
Frequently Asked Questions
What is input tax recovery?
Input tax recovery is claiming back VAT paid on business purchases against VAT charged on sales. Where recoverable input exceeds output VAT for a period, a refund position arises.
What VAT is not recoverable in the UAE?
Common restrictions include entertainment expenses, certain employee-related costs, and non-business use. Businesses making exempt supplies may only recover a proportion, determined by partial exemption calculation.
Who can apply for a VAT refund in the UAE?
Businesses registered for VAT may be eligible to recover input VAT on qualifying expenses, subject to the provisions of UAE VAT regulations.
Can excess input VAT result in a refund?
Yes. If recoverable input VAT exceeds output VAT for a tax period, businesses may be eligible to apply for a refund or carry the balance forward, depending on the circumstances.
What documents are required to support a VAT refund claim?
Supporting documents generally include valid tax invoices, accounting records, VAT returns, and other information relevant to the claim.
Can historical transactions be reviewed for refund opportunities?
Yes. Subject to regulatory requirements, businesses may review previous periods to identify potential refund opportunities.
How long does the VAT refund process take?
Generally it takes 20 business working days from the date of submission. Processing timelines can vary depending on the nature of the claim and whether additional information is requested by the authorities.
How does nAlyze support VAT refund claims?
Can we claim VAT from periods we’ve already filed?
Subject to the applicable time limits and conditions, prior periods can be reviewed and corrected. Historical reviews frequently identify recoverable input tax that was recorded gross at the time.
What makes a tax invoice valid for a refund claim?
It must carry all the particulars prescribed under UAE VAT regulations. Invoices missing required fields are the most common reason a claim is queried or reduced.
