VAT Refund through EmaraTax for Building New Residences

The launch of the EmaraTax platform represents a significant moment in the landscape of VAT compliance in the UAE. The new digital platform facilitates easy access to a wide range of tax services in the UAE including tax registration, return filing, refunds, payment etc. However, many taxable entities find it difficult to navigate the EmaraTax platform for various purposes.

The Federal Tax Authority (FTA) has released many guidelines to instruct users on how to navigate the EmaraTax platform without any hassle. Based on the FTA instructions, here is a detailed tax refund guide for business visitors and UAE nationals building new residences. Read to learn more about navigating EmaraTax:

How to make a login into the EmaraTax?

Business visitors and UAE nationals building new residences can apply for a VAT refund by logging into the EmaraTax platform. They can log into EmaraTax using their login credentials or using UAE Pass. Those without an EmaraTax account can click the sign-up button to create an account and log in. If you do not remember the password, you can reset it by using the “forgot password” feature.

A user dashboard will be displayed if you log into EmaraTax using your registered email and password. You need to enter the OTP received in your registered email and mobile number if you opt for two-factor authentication. If you opt to log in via UAE Pass, you will be redirected to UAE Pass. After a successful UAE Pass login, the users will be redirected back to the EmaraTax online user dashboard. VAT consultants in Dubai can assist you with advice on this process.

How to apply for a VAT Refund through EmaraTax?

Business visitors and UAE nationals building new residences can apply for VAT refund in the UAE using the below steps:

• Once logged in, you need to select the user type from a list of user types displayed in the search bar. Select the relevant user type and click search and you will be redirected to the respective page.
• You will see a ‘Required Action Section’ that shows three immediate actions that are due from the logged-in user. If you don’t have any actions pending, this section will be empty
• If you go to ‘Most Used Services, you can see the frequently availed three services
• In the ‘Overview’ section, you may see the “New Residence VAT refunds” and “Business Visitor Refunds” tiles. Click here to create a new refund request and also to view all your previous ‘New Residence VAT Refunds’ or Business Visitor VAT Refunds request
• Click on ‘Manage account’ to manage the logged-in user account
• Click on ‘Log out to log out from the logged-in user’s EmaraTax account

Conditions for VAT Refund for Business Visitors

Business visitors who meet the FTA’s conditions can apply for a VAT refund in the UAE. A business visitor meeting the following conditions can apply for a VAT refund in the UAE:

• The foreign business visitor should not have a place of establishment or fixed establishment in the UAE or any implementing state.
• The foreign business visitor should not be a taxable person in the UAE.
• The foreign business visitor should be conducting business and is registered as an establishment with a competent authority in the country of establishment.
• The foreign business visitor should be established in a country that provides refunds of VAT to entities that belong to the UAE in similar circumstances.

Conditions for VAT Refund for UAE Nationals Building New Residences

UAE nationals building new residences can request a refund of VAT incurred on the expenses. VAT consultants in Dubai can help them submit the refund request to the FTA. The conditions stipulated by the FTA for requesting a VAT refund claim for UAE Nationals building new residences are as follows:

• The applicant must be a natural person who is a UAE national with substantiated supporting documentation.
• The building must be newly constructed and will be used solely as the residence of the applicant or the applicant’s family

VAT Consultants in Dubai can Help you Navigate the EmaraTax Platform

Business visitors and UAE nationals building new residences must learn how the EmaraTax platform works to request tax refunds. 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.