VAT Recovery on New Residences for UAE Nationals

The Federal Tax Authority (FTA) allows UAE citizens to recover Value Added Tax (VAT) paid on the construction of a new family home. Navigating through document verification, validating contractor tax invoices, and submitting applications on the EmaraTax portal require meticulous precision to ensure quick approval without dynamic auditing delays.

STEP 01

Invoice Accumulation

Systematically collecting all tax invoices from licensed builders, engineers, and suppliers. Ensure every invoice contains correct VAT details, official tax numbers, and exact residential location stamps.

STEP 02

EmaraTax Submission

Drafting and processing the official VAT recovery claim within the designated regulatory timelines, backed by solid banking details to initiate the direct cash deposit sequence.

Eligibility Criteria

Who can claim this refund?

To qualify under the UAE national recovery scheme, the newly constructed property must be used exclusively as the claimant’s primary family residence and built under a registered local construction license.

Essential Records