2 July 2026 · Time limit
The UAE VAT Refund 5-Year Rule
A five-year limit applies to reclaiming excess refundable VAT, measured from the end of the relevant tax period. That means excess credits dating back to 2021 begin expiring during 2026. A transitional window allows older balances to be claimed until 31 December 2026 — after that, unclaimed credits are lost permanently.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
How the limit is measured
The clock runs from the end of the tax period the credit relates to.
- Excess refundable tax must be reclaimed within five years.
- The window is measured from the end of the relevant tax period.
- Older credits, including pre-2022 balances, are most at risk.
- A transitional route allows claims up to 31 December 2026.
Act on the oldest credits now
Carrying a balance forward indefinitely is no longer safe.
- Identify how old each portion of your credit balance is.
- Prioritise claiming 2021 and pre-2022 amounts first.
- Keep documentation clean given tighter input-tax scrutiny.
- Set an internal reminder ahead of 31 December 2026.
Related guides
Frequently Asked Questions
For businesses carrying forward a VAT credit balance.
When is the deadline to claim old VAT credits?
The transitional window closes on 31 December 2026 for older balances; more generally, credits must be claimed within five years of the relevant tax period end.
What happens if I miss the deadline?
Unclaimed excess input VAT is lost permanently once the window closes.
How is the five years counted?
From the end of the tax period the credit relates to — not from when you noticed it.
Can Exiloz tell me what is at risk?
Yes. We age your credit balance and flag exactly which amounts must be claimed before they expire.
Find out what is about to expire
Exiloz ages your VAT credits and claims the oldest before the 31 December 2026 deadline.