Can I get a refund of excess input VAT?

Article 74 - Excess Recoverable Tax32 1. Subject to the provisions of the Tax Procedures Law and its Executive Regulation, and without prejudice to the Authority's right to offset in accordance with the provisions of Clause 2 of this Article, the Taxable Person shall be entitled to apply to the Authority to recover excess Recoverable Tax, or part thereof, in accordance with the time limits and procedures specified in the Executive Regulation of this Decree-Law, in the following cases: a. If the Taxable Person’s recoverable Input Tax set forth in this Decree-Law exceeds the Output Tax payable for the same Tax Period. b. If the Tax paid to the Authority by the Taxable Person exceeds the Payable Tax according to the provisions of this Decree-Law, other than in the instance mentioned in Paragraph (a) of Clause 1 of this Article. 2. The Authority shall offset the excess Recoverable Tax against the Payable Tax or 32 Article amended as per Federal Decree-Law No. 18 of 2022. Federal Decree-Law No. 8 of 2017 and its amendments – As published by the Ministry of Finance 35 any Administrative Penalties imposed in accordance with the provisions of this Decree-Law or Tax Procedures Law. 3. If no request is submitted to recover the excess after offsetting, the excess shall be carried forward to subsequent Tax Periods for a period not exceeding (5) five years from the end of the Tax Period in which the excess arose. In the event that no request to recover the excess has been submitted or it was not used to settle any Tax liabilities before the expiry of this period, the right to claim such excess shall lapse and may not be used to settle any Tax liabilities. 33 Chapter Four – Other Provisions on Recovery of Tax

Article 65 – Recovery of Excess Tax 35 If the Taxable Person has excess Recoverable Tax for a Tax Period and has made a request to the Authority by the means specified by the Authority to be repaid the amount of the excess, then the Authority shall repay the amount to the Taxable Person within the timelines and according to the procedures specified in the Tax Procedures Law. Title Sixteen – Other Provisions Relating to Recovery

بالنسبة للخدمات المعنية التي يتم استيرادها قبل 1يناير before imported Services Concerned For ،2026يرجى الرجوع إلى التوضيح العامّ بشأن ضريبة 1 January 2026, please refer to VAT Public القيمة المضافة – VATP044الخدمات المعنية – احتساب – Clarification VATP044 – Concerned Services ضريبة المخرجات وإصدار الفواتير الضريبية واسترداد Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery. ضريبة المدخالت. بالنسبة للسلع المعنية التي يتم استيرادها قبل 1يناير before ،2026 imported Goods Concerned For يرجى الرجوع إلى التوضيح العا ّم بشأن ضريبة القيمة 1 January 2026, please refer to VAT Public المضافة – VATP045السلع المعنية – احتساب ضريبة – Clarification VATP045 – Concerned Goods المخرجات وإصدار الفواتير الضريبية واسترداد ضريبة Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery. المدخالت. فائض الضريبة القابلة لالسترداد – المادة ()74 Excess Recoverable Tax – Article 74 وفقا ً للبند ( )2من المادة ( )74من المرسوم بقانون ،على According to Article 74(2) of the Decree-Law, a الهيئة إجراء مقاصة بين فائض الضريبة القابلة لالسترداد Taxable Person’s excess Recoverable Tax shall be العائد للخاضع للضريبة والضريبة المستحقة الدفع أو أي offset by the FTA against any Payable Tax or any غرامات إدارية تم فرضها على ذلك الخاضع للضريبة. Administrative Penalties imposed on the Taxable Person. في حال تبقى لدى الخاضع للضريبة فائض ضريبة قابلة Where a Taxable Person has excess Recoverable لالسترداد بعد قيام الهيئة بإجراء المقاصة بين فائض Tax after the FTA offsets such amount against الضريبة القابلة لالسترداد والضريبة المستحقة الدفع أو Payable Tax or Administrative Penalties imposed, a الغرامات اإلدارية التي تم فرضها ،يجوز للخاضع للضريبة Taxable Person may submit an application to request a refund of such excess. التقدم بطلب السترداد هذا الفائض. ت ّم تعديل البند ( )3من المادة ( )74من المرسوم بقانون Article 74(3) of the Decree-Law was amended to الستحداث إطار زمني محدد مدته خمس سنوات يمكن introduce a time limit of five years for a Taxable للخاضع للضريبة خالله تقديم طلب استرداد فائض الضريبة Person to apply for a refund of such excess القابلة لالسترداد. Recoverable Tax. تُحتسب مدة الخمس سنوات اعتبارا ً من نهاية الفترة The five-year period is calculated from the end of الضريبية التي نشأ عنها فائض الضريبة. the Tax Period from which the excess Tax arose. 7/10

Article 55 - Recovery of Recoverable Input Tax in the Tax Period23,24 1. Taking into consideration the provisions of Article 56 of this Decree-Law, the recoverable Input Tax may be deducted through the Tax Return relating to the first Tax Period in which the following conditions have been satisfied: a. If any of the following cases has occurred: 1) The Taxable Person receives and retains the Tax Invoice as per the provisions of this Decree-Law, provided that the Tax Invoice includes the details of the supply related to such Input Tax, or keeps any other document pursuant to Clause 3 of Article 65 of this Decree-Law in relation to the supply on which Input Tax was paid. 2) The Taxable Person imports the Goods, and receives and retains invoices and Import documents in accordance with the provisions of this Decree-Law and its Executive Regulation in relation to the Import on which Input Tax was paid or declared. 3) The Taxable Person imports the Services, and receives and retains invoices in accordance with the provisions of this Decree-Law and its Executive Regulation in relation to the Import on which Input Tax was declared. b. The Taxable Person pays the Consideration or any part thereof, as specified in the Executive Regulation of this Decree-Law. c. The Taxable Person must retain the Tax Invoice in accordance with the Electronic Invoicing System, where it is required to be issued or has been issued in the format of an Electronic Invoice. d. Any other condition as may be prescribed by the Cabinet based on the proposal 23 Article amended as per Federal Decree-Law No.18 of 2022. 24 Article amended as per Federal Decree-Law No. 16 of 2024. Federal Decree-Law No. 8 of 2017 and its amendments – As published by the Ministry of Finance 27 of the Minister. 2. If the Taxable Person entitled to recover the Input Tax fails to do so during the Tax Period in which the conditions stated in Clause 1 of this Article have been satisfied, he may include the recoverable Input Tax in the Tax Return for the subsequent Tax Period.