VAT Refund For UAE Nationals Building New Residences

Documents to be submitted for VAT refund claim by a UAE national on building new residence

The new residence VAT refund scheme is applicable to UAE nationals who newly construct a building to be used solely as a residence by the person or his/her family. This is applicable when the person owns or acquires land in UAE on which he builds or commissions the construction of his own residence. Under this scheme, such a person will be entitled to claim a refund of the tax paid on the expenses of constructing the residence.

Initially while applying for the refund, the applicant is expected to submit the below documents along with the refund request. 

• Copy of Emirates ID and family book
• Copy of declaration from the funding body or institution, if the construction was funded by any such body or institution
• Copy of the construction plan 
• Copy of the completion certificate and building permit of the property
• Proof to identify the applicant as the owner of the plot of land in which the building was constructed
• Document stamped by bank to identify the bank account details
• Document to evidence the date the building is occupied as applicable

It is to be noted that the authority may ask for additional documents or clarification on later stage during their verification of the refund application