How to Claim a VAT Refund in UAE: Who Qualifies and How to Apply (Step by Step)

The UAE charges 5% VAT, but several groups can recover VAT they have paid. Tourists can claim back most of the VAT on eligible goods before leaving the country. UAE-registered businesses can request a refund when recoverable input VAT is higher than the VAT charged on sales. Separate schemes cover foreign business visitors and Emirati citizens building a new home. Each scheme has its own form, documents, timing, and application route. This guide explains how to claim a VAT refund in UAE, who qualifies, what to prepare, and what can slow down the payment.

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Who Qualifies for a VAT Refund in UAE?

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The UAE has four main VAT refund routes. Start by finding the one that matches your situation.

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Tourists

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You can claim through the Tourist Refund Scheme when you:

• Are at least 18 years old
• Are not a UAE resident
• Entered the UAE as a visitor
• Bought eligible goods from a retailer registered with Planet Tax Free
• Take the goods out of the country within 90 days
• Carry the goods with you when leaving

GCC nationals can use the scheme when they are not UAE residents. Saudi Arabian and Bahraini nationals fall under the same residency test.

Airline and cruise crew members are excluded from the tourist scheme.

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UAE-registered businesses

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A UAE business can request a refund when:

• It has a valid Tax Registration Number
• Its VAT return shows a refundable amount
• Recoverable input VAT is higher than output VAT
• The amounts are supported by invoices and records

This often applies to exporters, new businesses with large setup costs, companies buying equipment or stock, and businesses that had lower sales during the tax period.

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Foreign business visitors

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A foreign company can apply when it:

• Has no office or fixed establishment in the UAE
• Is not registered, and is not required to register, for UAE VAT
• Carries on business in its home country
• Comes from a country that gives comparable VAT refunds to UAE businesses
• Has at least AED 2,000 of eligible UAE VAT for the claim year

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UAE nationals building a new home

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An Emirati citizen can claim eligible VAT paid on a newly built personal residence.

The property must be used as the citizen’s home or their family home. Renovation work on an existing property does not fall under the same scheme.

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What Do You Need to Claim a VAT Refund? (Documents & Requirements)

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The document list changes by applicant type. Prepare the records before starting the application.

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Tourists need

• Original passport or GCC national ID used to enter the UAE
• Valid ticket or confirmed travel booking
• Online boarding pass for validation kiosks in malls or hotels
• Planet tax-free transaction
• Original invoice and Planet tag where the retailer uses the tagged method
• Purchased goods, ready for inspection
• Minimum spend of AED 250 per transaction

Planet now uses several methods. Some shops issue a paper invoice with a tag. Others upload an image of the receipt or create a paperless digital transaction.

Check the Planet Shopper Portal or mobile app before leaving the shop. The transaction should appear under your passport or GCC ID.

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UAE businesses need

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For a VAT311 refund request, keep these records ready:

• Filed VAT return
• Form VAT311 through EmaraTax
• FTA Excel invoice template
• Output tax report
• Input tax report
• VAT-compliant supplier invoices
• Sales invoices
• Trade licence
• Bank validation letter issued within the last three months
• Export documents for zero-rated supplies
• Customs declarations for import VAT
• Credit notes
• Proof of payment where requested
• Supporting schedules requested by the FTA

The supplier name, Tax Registration Number, invoice date, taxable value, and VAT amount should match the VAT return and the FTA Excel invoice template.

For a refund of an extra payment made to the FTA, you need proof of payment and a bank IBAN letter.

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Foreign business visitors need

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The FTA reference for this scheme is Form VATGRB1.

Prepare:

• Form VATGRB1 application through the Business Visitor Refund service
• Tax Compliance Certificate from the home country
• UAE Embassy attestation for the certificate
• UAE tax invoices
• Proof that the invoices were paid
• Bank account details
• Passport copy for the authorised signatory
• Proof that the person has authority to submit the claim
• Input tax recovery declaration where full recovery is not available

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UAE nationals need

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The FTA reference for this scheme is Form VATGRH1.

Prepare:

• Form VATGRH1 request through EmaraTax or Maskan
• Emirates ID
• Family Sequence Number where another person submits the request
• Property completion or occupancy certificate
• Bank letter showing the account holder and IBAN
• Contractor invoices
• Consultant invoices
• Construction contracts
• Proof of payment
• Building permit
• Architectural plan
• Property site plan
• Bill of quantities
• Power of attorney where another person applies
• Utility connection or occupancy proof where requested

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How to Claim a VAT Refund in UAE as a Tourist (Step by Step)

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The tourist refund starts at the shop. You cannot create a Planet transaction at the airport for a purchase that was never registered.

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Step 1: Shop at a participating retailer

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Look for the Tax Free logo or ask the shop whether it is connected to Planet Tax Free.

The minimum purchase is AED 250 per transaction.

A receipt from a retailer outside the scheme cannot be added later.

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Step 2: Get the tax-free transaction at the till

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Give the shop assistant the same passport or GCC ID you used to enter the UAE.

The retailer records your details in Planet’s system and creates the tax-free transaction.

You may receive one of three formats:

• A paper invoice with a Planet tag
• A paper invoice uploaded to Planet
• A fully digital tax-free invoice

Check the Shopper Portal link sent by SMS. Confirm that the purchase appears and that your name matches your travel document.

Keep the physical receipt and tag where the shop uses the tagged method.

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Step 3: Validate your purchases before departure

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Validation must happen within 90 days from the invoice date.

You have two routes.

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Option A: Validate at a mall or hotel kiosk

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Planet operates self-service kiosks at selected malls and hotels. Dubai Mall has offered city validation, but kiosk positions can change, so check Planet’s current locations before travelling.

For mall or hotel validation, you need:

• Original passport or GCC ID
• Online boarding pass
• Flight departing within 24 hours
• Planet transactions
• Goods, if the system asks for inspection later

City validation can save time at the airport.

A flight delay that moves your departure outside the 24-hour period can mean the transaction needs to be validated again. Check the Planet app or speak to Planet staff at the airport.

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Option B: Validate at the airport, border, or seaport

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Planet has validation points at UAE airports, land borders, and selected seaports.

At Dubai International Airport, use the Planet kiosk or manned desk before checking in any bag that contains the goods.

Bring:

• Original passport or GCC ID
• Travel ticket
• Planet transactions
• Original invoice and tag where applicable
• Purchased goods

Planet staff can ask to inspect the goods.

Do not place them in checked luggage first.

Once validation is complete, you must leave the UAE within six hours. The clock starts at validation. If your departure moves beyond that six-hour period, the approval is cancelled and you need to repeat the process.

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Step 4: Choose your refund method

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You can receive the refund by:

• Cash
• Credit or debit card
• WeChat Pay
• Alipay

Cash refunds are processed after the departure checks and are capped at AED 35,000 per tourist.

Card refunds have no stated upper limit and are normally processed within nine calendar days. Your bank can take extra time to show the payment.

WeChat Pay and Alipay refunds are processed instantly after successful validation.

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What is not refundable for tourists?

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The tourist scheme excludes:

• Hotel stays
• Restaurant bills
• Car hire
• Other services
• Motor vehicles
• Boats
• Aircraft
• Goods consumed or partly used in the UAE
• Goods shipped separately through cargo
• Goods left in the UAE
• Food and drinks that have been opened or consumed

Online purchases are not automatically excluded under the current Planet process. They can qualify where a registered retailer creates a valid Planet tax-free transaction and the goods meet the export rules.

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How much will you receive?

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Tourists currently receive 87% of the VAT paid, minus AED 4.80 for each validated tax-free transaction.

For a purchase of AED 1,000 before VAT:

• VAT paid: AED 50
• 87% of VAT: AED 43.50
• Planet fee: AED 4.80
• Refund received: AED 38.70

Several small transactions mean several AED 4.80 deductions.

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How to Claim a VAT Refund as a UAE Business

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A UAE business must file its VAT return before requesting a cash refund.

Start by filing the return within 28 days from the end of the tax period. Check the submitted return and EmaraTax balance to confirm the refundable amount.

Next, reconcile the claim.

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Once the figures agree:

1. Log in to EmaraTax.
2. Open the VAT section.
3. Select VAT311.
4. Choose the tax period.
5. Enter the refund amount.
6. Upload the FTA Excel invoice template.
7. Upload input and output tax reports.
8. Add invoices, trade licence, export records, and other support.
9. Add the bank validation letter issued within the last three months.
10. Review the form and submit it.

The service is free.

The FTA’s current published period for a complete standard request is 25 business days. An application referred for audit review can take 55 working days from the date all requested information is received.

Reply to document requests within the stated period. Missing replies can stop the review.

When the money reaches your account, clear it against the VAT receivable or FTA control account. Do not record the refund as sales or other income.

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Refund or carry forward?

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You can leave the refundable amount in your EmaraTax account and use it against later VAT liabilities.

Carrying the credit forward can suit a business that expects VAT payments in the next return.

A cash refund often makes more sense for exporters, startups, new companies, and businesses that remain in a refund position for several periods.

A five-year claim period now applies to excess refundable tax. Review old balances before the right to claim expires.

UAE e-invoicing entered its voluntary and pilot phase on 1 July 2026. Mandatory use starts on 1 January 2027 for businesses with revenue of AED 50 million or more, followed by smaller businesses on 1 July 2027. The published VAT311 review period remains unchanged.

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VAT Refund for Foreign Business Visitors to the UAE

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Foreign companies use the Business Visitor Refund Scheme in EmaraTax. The FTA form reference is VATGRB1.

The applicant must have no UAE office or fixed establishment and must not be registered or required to register for UAE VAT.

The home country must provide comparable refunds to UAE businesses.

The minimum claim is AED 2,000 of eligible VAT for one calendar year.

The current annual submission window runs from 1 March to 31 August.

To apply:

1. Access EmaraTax.
2. Open Special Refunds.
3. Select Business Visitor Refund.
4. Complete the VATGRB1 application.
5. Upload invoices, payment records, bank details, passport, and authority documents.
6. Send the original attested Tax Compliance Certificate as instructed by the FTA.

The current service period is 40 working days from receipt of a complete application and the required documents.

Do not mix several calendar years in one request.

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VAT Refund for UAE Nationals Building a New Home

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An Emirati citizen can claim eligible VAT paid on the construction of a new private residence.

The FTA guide and form reference is VATGRH1.

The home must be used by the applicant or their family.

Eligible costs can include:

• Structural materials
• Contractor work
• Consultancy services
• Built-in fixtures forming part of the home
• Construction items accepted under the VATGRH1 guide

Movable furniture, freestanding appliances, landscaping, and swimming pools are normally outside the main eligible construction costs.

You can submit the VATGRH1 request through EmaraTax or the Maskan app.

For EmaraTax:

1. Log in with UAE Pass.
2. Open Special Refunds.
3. Select New Residence VAT Refund.
4. Complete the first stage.
5. Upload the Emirates ID, completion certificate, and bank letter.
6. Send the construction records requested by the verification body.

Submit the request within 12 months from the relevant completion date.

The FTA currently states:

• EmaraTax: 25 working days after receiving a complete application
• Maskan: 5 to 15 working days after receiving a complete application

Approved refunds are transferred to the applicant’s bank account.

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How Long Does a VAT Refund Take in the UAE?

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Timing depends on the scheme and whether the file is complete.

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The review period starts once the file is complete.

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Common Mistakes to Avoid

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Tourists often lose a refund by:

• Shopping at a retailer outside the Planet scheme
• Spending below AED 250 in one transaction
• Leaving the shop without a valid Planet transaction
• Losing a tagged receipt
• Checking in the goods before inspection
• Validating more than six hours before departure
• Leaving the UAE more than 90 days after purchase
• Opening or using the goods
• Assuming every online order qualifies
• Failing to revalidate after a long flight delay

UAE businesses often face delays after:

• Using an outdated FTA Excel invoice template
• Leaving fields blank in the Excel file
• Submitting a VAT311 before filing the return
• Leaving out the trade licence
• Uploading a bank validation letter older than three months
• Using bank details that do not match the applicant
• Mixing invoices from several tax periods
• Claiming VAT without compliant invoices
• Missing supplier TRNs
• Leaving out export evidence
• Ignoring credit notes
• Missing customs support for import VAT
• Failing to reply to an FTA request
• Leaving an old credit until the five-year period expires
• Posting the refund as income

Foreign visitors can face delays when the VATGRB1 file has no original attested Tax Compliance Certificate.

Emirati homebuilders can lose time by missing the VATGRH1 deadline or leaving out contractor invoices, completion records, and payment proof.

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VAT Refund Quick Reference Table

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Frequently Asked Questions

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Can I get a VAT refund on gold purchases in Dubai?

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Yes. Gold can qualify when bought from a retailer registered with Planet. Keep it with you and present it during validation if Planet asks to inspect it.

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Can I get a VAT refund on food and drinks?

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Food and drink can qualify only when they remain sealed, unused, and leave the UAE with you. Opened or consumed items do not qualify.

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Are GCC nationals eligible for VAT refunds in the UAE?

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Yes, when they are not UAE residents and meet the tourist scheme rules. Saudi Arabian and Bahraini nationals can claim under the same non-residency test.

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Is it worth claiming a VAT refund in the UAE?

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The VAT rate is 5%, so the refund is smaller than in countries with higher VAT rates. It can still be worthwhile for jewellery, electronics, luxury goods, and larger shopping trips. The AED 4.80 fee per transaction has a bigger effect on small purchases.

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Do I need to show my items at the airport?

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Planet can ask to inspect them. Keep the goods accessible and do not place them in checked luggage before completing validation.

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Is there a fee to claim a VAT refund?

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Tourists pay AED 4.80 per validated transaction, and Planet retains 13% of the VAT amount. The FTA does not charge an application fee for the UAE business, foreign business visitor, or homebuilder schemes.

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Claiming a VAT refund in UAE is much easier when the form, invoices, bank details, and supporting records are ready before you start.

Alpha Pro Partners can review a UAE business refund position, reconcile the VAT return, prepare the FTA Excel invoice template, and organise the VAT311 supporting file for EmaraTax.

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