In the UAE, if the input tax on a VAT return exceeds the output tax, a VAT refund request can be made. This request can be initiated through the VAT 311 form available on the Federal Tax Authority (FTA) portal.

Taxable persons have the option to request a refund either during the VAT return filing process or after the return has been submitted.

There is no specified deadline by the FTA for making a refund request. Taxable persons can apply for a refund whenever they have a credit balance due to them.

When a refund claim is submitted, the FTA will review it within 20 business days and inform the claimant of their decision to approve or deny the request. If additional time is needed, the FTA will communicate this to the applicant. Once a refund claim is approved, the refund will be processed and paid within 5 business days.