What is the VAT311 form?
The FTA's VAT refund application on EmaraTax, used by registrants to request repayment of excess recoverable input tax shown on their filed returns.
VAT311 Form Guide
The VAT311 Form: Filing a VAT Refund Application on EmaraTax
The VAT311 is the form that turns a credit balance on your returns into cash in your bank account. The form itself is short — the approval is won or lost on the reconciliation and evidence behind the number you enter.
- Refundable balance reconciled to filed returns
- Supporting schedules in the format reviewers expect
- Submission handled end to end on EmaraTax
- Queries answered until payment is received
Dubai-based, FTA-aware VAT refund support for UAE businesses.
Quick Answer
File the VAT311 through EmaraTax: log in, open the VAT refund request service, and the portal shows your excess refundable tax from filed returns. You enter the amount to reclaim (up to that balance), confirm your bank details, attach supporting evidence, and submit. The FTA reviews — benchmark 20 business days — and pays approved amounts to your registered IBAN.
VAT311Refund request form on EmaraTax
100%Of the credit or any part can be claimed
IBANMust match your registered bank details
20 daysFTA review benchmark
Before You Open the Form
The refundable amount on EmaraTax is only as good as the returns behind it. Reconcile first: does the credit match your VAT control account? Are all returns filed and penalties settled? An unexplained gap between your books and the portal figure should be resolved before — not after — you claim.
- All returns filed and any FTA penalties cleared
- Credit balance reconciled to your VAT ledger
- Top-value invoices checked for validity
- Bank account letter matching the registered IBAN
Completing and Submitting the Form
Inside EmaraTax, the refund service pre-populates your excess tax. You decide how much to reclaim — the full balance or part, leaving the rest as a carry-forward buffer. Attach the schedules the FTA expects rather than waiting to be asked.
- 1EmaraTax login → VAT → Refund request (VAT311)
- 2Confirm the refundable balance shown against your workings
- 3Enter the amount to reclaim and verify bank details
- 4Attach invoice schedules, export evidence and reconciliations
- 5Submit and track status notifications on the portal
Attachments That Get Claims Approved
Reviewers approve what they can verify quickly. A claim with a clear input tax schedule, the largest invoices attached, and export proofs bundled per shipment gives the reviewer nothing to query — which is exactly the goal.
- Input tax schedule listing invoice number, supplier TRN, date and VAT
- Copies of the highest-value tax invoices
- Export declarations and transport documents for zero-rated sales
- VAT control account reconciliation to the claimed figure
VAT311 Form Guide UAE FAQs
Can I claim only part of my credit balance?
Yes — you choose the amount up to the available balance; anything unclaimed continues to carry forward against future VAT.
What documents should I attach to a VAT311?
An input tax schedule, top-value invoices, export evidence for zero-rated supplies, and a reconciliation tying the claim to your VAT ledger.
Why was my VAT311 rejected?
Common causes: unreconciled balances, invalid or missing tax invoices, unverified bank details, and export claims without proof of export. Most are avoidable pre-submission.
Can I file a VAT311 every period?
Yes — businesses in structural refund positions, like exporters, routinely claim after each return rather than letting credits accumulate.
Turn Your Credit Balance Into Cash
We prepare VAT311 claims that reviewers can approve on the first pass — reconciled, evidenced and tracked until the refund is in your account.
