How to Claim UAE VAT Refunds Before the New 5-Year Expiry
Under Federal Decree-Law No. 17 of 2025, the UAE has implemented a strict five-year statute of limitations on all VAT refund claims. As of January 1, 2026, any excess input tax not claimed within five years of the relevant tax period will permanently expire. However, a Transitional Relief window allows businesses to reclaim legacy credits from 2018–2021, provided the refund request is submitted via the EmaraTax portal before December 31, 2026. What is the 5-Year Deadline for UAE VAT Refunds? For years, many UAE businesses carried forward their excess input tax as a safety net, assuming these credits would last forever. That...
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