June 2026
Applicant: A UAE National applying for a VAT refund in respect of the Goods and Services related to the construction of a new residence that is not part of the Person’s Business.
Business Day: Any day of the week, except weekends and official holidays of the Federal Government.
EmaraTax: The FTA’s digital tax services platform.
FTA: Federal Tax Authority of the United Arab Emirates.
Goods: Physical property that can be supplied including real estate, water, and all forms of energy as specified in the VAT Executive Regulation.
IBAN: International Bank Account Number. This is a unique identifier for a bank account that is required for processing VAT refunds.
Maskan: A digital application for refunding VAT to UAE Nationals constructing new residences.
New Residences Refund Scheme: A special VAT refund scheme for UAE Nationals constructing new residences.
Refund Request: An application for a VAT refund under the New Residences Refund Scheme.
Services: Anything that can be supplied other than Goods.
Tax Registration Number (TRN): A unique number issued by the FTA for each ...