VAT REFUND on Residential construction is claimable.

FTA has issued awareness to the public, that Value Added Tax paid on construction of Residential Units can be claimed back from FTA.

Where A UAE National owns or acquires land in UAE and on Land He/She builds or construct His/Her own residence, He/She will be eleigible and entitled to Claim VAT REFUND from FTA on all expenses made for Construction of Residence.

Eligilibility:

Only Natural person can claim VAT, and he must be a UAE National.

Required Documents:

A UAE National as a Natural person can claim VAT from FTA by supporting some of the required documents,

  • Documentry proof of the ownership of Land
  • Documentry Proof of the Date of Complition of the Construction
  • Documentry proof of the VAT claim, which should be issued by any of FTA’s authorized verification bodies.

How to Claim?:

  • Claimant of the VAT Refund must submit a request to Verification bodies to issue him a Verification Report.
  • Using FTA’s website, access the form available and submit that appliation form to the website.

Terms & Conditions:

The Refund Form must be lodged within the 6 months from the date of completion of the newly built Residence which is the earlier of the date:

  • The Residence become occupied; OR
  • When it is certified as completed by the Compitent authority in UAE, as stipulated by FTA

Criteria for Usage of Expense:

Expenses on which VAT is being claimed must be related to a newly constructed building which is solely to be used as residence of the applicant & his/her family.

Criteria for Nature of Expense:

Claimable VAT should be on Services provided by Contractors, Builders, Architects, Engineers and other similar services which deemed necessary for the successful construction of Residence.