How to use EmaraTax for claiming direct VAT refunds?

Taxable persons can apply for a VAT refund in the UAE when the input tax is greater than the output tax on a VAT return. You can submit a request for a VAT refund in the UAE through the VAT 311 form available on the Federal Tax Authority (FTA) portal. Tax registrants can submit the refund request either at the time of VAT filing a VAT return in the UAE or after submitting the VAT return. However, since the introduction of the UAE EmaraTax platform, the process of requesting a direct refund has changed.

Taxable persons need to understand how the EmaraTax platform works in order to successfully initiate the direct VAT refund request. Tax agents in Dubai can help taxable persons navigate through the EmaraTax platform without any hassle. Through this blog, we will help you learn more about using the EmaraTax platform for claiming direct VAT refunds in the UAE. Keep reading for valuable insights:

How to Log into the EmaraTax Platform?

Taxable persons can log into their EmaraTax account using their login credentials or using UAE Pass. Persons who are yet to create an account on the UAE EmaraTax can sign up for an account by clicking the ‘sign up’ button. Those who have forgotten the password can use the “forgot password” feature to reset the password.

Taxable persons logging into the EmaraTax account via their registered email and password may see the EmaraTax online user dashboard upon successful login. If you had opted for two-factor authentication, you will be required to enter the OTP received in your registered email and mobile number to successfully log in. If you wish to log in via UAE Pass, you will be redirected to UAE Pass. On successful UAE Pass login, you will be redirected back to the EmaraTax online user dashboard.

Steps to Submit a VAT 311 Refund Request on EmaraTax

Once you successfully log into the EmaraTax platform, you will be required to follow certain standard procedures to submit a direct UAE VAT refund request. Tax agents in Dubai can guide you through the process. The following are the essential steps to submit a VAT 311 refund request on the EmaraTax platform:

Selection of User Type

In the user profile, you will see options like ‘Taxable Person’, ‘Tax Agents’, and ‘Tax Agencies’. And ‘Special Refunds’. You may click on the appropriate option.

Click on Taxable Person

Since this guide is intended for Taxable Persons, you need to click on the ‘Taxable Person’ tile. Click on the ‘Proceed’ button to proceed with your selection.

Select VAT Module

Here you can see the taxable person’s home page. In the left sidebar, you may see options such as ‘VAT’, ‘Excise Tax’, ‘Payments’, ‘My Correspondence’, ‘User Authorization’, and ‘Other Services’. Select the VAT module, which is at the top of the sidebar.

Click on VAT 311 Tile for Refund Requests

In the VAT Module, you can see all your previous VAT refund requests. A dashboard will be displayed showing information related to your previous VAT 311 refund requests. Here, you can click on ‘New Refund Request’ to initiate a new refund request. You will see the following instructions and guidelines which detail key information such as required templates, supporting documentation, eligibility criteria and expected time to complete the refund request. Mark the checkbox to confirm that you have read and understood the instructions and guidelines

Proceed with the Refund Request

Take the following actions:

  • Click on ‘Back’ to go back to the previous page
  • Click on ‘Start’ to proceed to the refund request
  • Enter the amount that you intend to claim as a refund. The amount must be equal to or less than the “Excess Refundable VAT Amount” for the associated transaction type
  • Click on ‘Upload Filled Template’ to upload a completed template. Once the template has been uploaded, the values will auto-populate in the table.
  • Once the upload is complete, download the uploaded template
  • Click Edit to provide further details about your refund request
  • Select ‘Yes’ if you have any out-of-scope supplies
  • Provide the contact details of the person submitting the refund request
  • Click on the ‘Add’ button or drag & drop your files to upload the required document. On successful upload of the document, the ‘Add’ button will highlight in green.
  • Download the amount and VAT amount filed in the VAT return for the selected Tax period
  • Provide a detailed breakdown for the selected line item in your VAT Return
  • Add transaction details
  • Mark the checkbox to confirm that you have agreed to the terms and conditions on this refund screen
  • Click on ‘Submit’ to submit the refund request
  • Make a note of the application number for future reference. You can also access this refund request from the VAT 311 tile within the VAT tax module

VAT Consultants in Dubai can Help you Navigate the EmaraTax Platform

Taxable persons must learn how the EmaraTax platform works to request direct VAT refunds in the UAE. If you are struggling with submitting a VAT refund request through EmaraTax, consult with VAT consultants in Dubai such as Jitendra Chartered Accountants (JCA). We are one of the leading providers of VAT consulting services in Dubai with more than 21 years of experience. The tax professionals at JCA are highly qualified to provide top-class tax consulting services in Dubai. Being one of the top FTA-approved tax agents in Dubai, we can make your tax compliance strategy flawless.