The Federal Tax Authority (‘FTA’), UAE has recently updated the VAT Refund Template. Please find below summary of changes made under the new template viz-a-viz the old template.

Sr.No. Tab Changes in the new format
1 Required Information “Tax Return Period” has been amended to “Tax Return Periods”. Therefore, it appears that VAT Refund for multiple Tax Periods could be filed with a single application.
2 Standard Rated Sales – Box 1 The following columns have been added in the required list of information:
1. Tax Payer TRN**
2. Company Name / Member Company Name (If applicable) ***
3. Reporting period (From DD/MM/YYYY to DD/MM/YYYY format only)
4. VAT Adjustments (if any)
3 Out of scope Sales The following columns have been added in the required list of information:
1. Tax Payer TRN**
2. Company Name / Member Company Name (If applicable) ***
3. Reporting period (From DD/MM/YYYY to DD/MM/YYYY format only)
4. VAT Amount AED
5. Reason of Out-of-Scope Sales treatment
4 Tourist Refund Adjustment – Box 2 This is a new tab that has been added in the format.
5 Import of Services – Box 3 The following columns have been added in the required list of information:
1. Tax Payer TRN**
2. Company Name / Member Company Name (If applicable) ***
3. Reporting period (From DD/MM/YYYY to DD/MM/YYYY format only)
4. Location of the SupplierUnder the old template this was part of ‘Supplies subject to Reverse Charge Provisions’.
6 Zero Rated Sales – Box 4 The following columns have been added in the required list of information:
1. Tax Payer TRN**
2. Company Name / Member Company Name (If applicable) ***
3. Reporting period (From DD/MM/YYYY to DD/MM/YYYY format only)
4. Location of the Customer
7 Exempt Supplies – Box 5 The following columns have been added in the required list of information:
1. Tax Payer TRN**
2. Company Name / Member Company Name (If applicable) ***
3. Reporting period (From DD/MM/YYYY to DD/MM/YYYY format only)
8 Goods Imported into UAE – Box 6 The following columns have been added in the required list of information:
1. Tax Payer TRN**
2. Company Name / Member Company Name (If applicable) ***
3. Reporting period (From DD/MM/YYYY to DD/MM/YYYY format only)
4. Location of the Supplier
5. Name of the Customs Authority
6. Customs Declaration Number
9 Adjustment – Goods Import – Box 7 This is a new tab that has been added in the format.
10 Standard Rated Purchases – Box 9 The following columns have been added in the required list of information:
1. Tax Payer TRN**
2. Company Name / Member Company Name (If applicable) ***
3. Tax Invoice/Tax credit note Received Date – DD/MM/YYYY format only
4. Reporting period (From DD/MM/YYYY to DD/MM/YYYY format only)
5. VAT Amount Recovered AED
6. VAT Adjustments (if any)
11 Supplies subject to RCM – Box 10 This is a new tab that has been added in the format.

* It has been specified under the Refund Template that Tax Invoice/Tax credit note Date should be in DD/MM/YYYY format
** TRN of Refund applicant
*** Name of Refund applicant

Contacts
You may email us or can contact any of our team members relating to your queries on this subject:

Stany Pereira Sarika Dhameja Mradul Gupta Harsha Jain
Managing Partner Director – Tax Services Manager Assistant Manager
stany@pkfuae.com sdhameja@pkfuae.com mgupta@pkfuae.com hjain@pkfuae.com

Disclaimer:

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