If your input tax for a tax period exceeds your output tax, you may request a VAT refund from the Federal Tax Authority (FTA).
This guide explains how to submit a VAT refund claim through VAT Refund Form 311, what details and documents are required, and what to expect after submission.
Who Can Submit a VAT Refund Claim
Any taxable person who has a refundable credit balance.
An authorized representative acting on behalf of the taxable person may also submit the claim.
Before You Start
Verify registration details:
Ensure that all information in your FTA account (name, TRN, contact information) is accurate, as it will auto-populate in the refund form.Confirm bank details:
A valid and verified bank account must be linked to your registration. Refund claims without bank details will be rejected.Prepare a bank account validation letter:
Obtain a stamped letter or certificate from your bank showing:Account holder name matching the registered taxable person
Bank name and address
SWIFT/BIC code and IBAN
Accessing VAT Refund Form 311
Go to the FTA e-Services portal.
Log in with your username and password.
Open the VAT tab and select VAT 311 – Refunds.
Click New Tax Refund to start a new claim.
How to Complete VAT Refund Form 311
The form contains several sections. Review each carefully before submitting.
1. Taxable Person’s Basic Information
This section is auto-filled from your FTA profile. Confirm that your name, TRN, and contact details are correct.
2. Current Amount of Excess Refundable Tax
This shows the total refundable tax balance based on your submitted VAT returns, minus any applicable penalties.
3. Amount You Wish to Refund
Enter the refund amount you want to claim. It must be equal to or less than the available refundable balance.
4. Remaining Refundable Tax
This field is automatically calculated after you enter the refund amount. It reflects the remaining credit balance available for future claims.
5. VAT Penalties
Unsettled administrative penalties (other than the late registration penalty) may reduce the refundable balance. Review penalty status before submitting the form.
6. Upload Bank Account Validation Letter
Upload the stamped bank letter or certificate containing:
Account holder name matching the taxable person
Bank name and address
SWIFT/BIC code and IBAN
7. Declarations
Read all declarations and select Yes to confirm your agreement before submission.
Submitting the Form
Use the calendar icon to fill any date fields.
Once all information and attachments are provided, click Submit.
Confirm again that your FTA profile includes valid bank details.
Refunds without verified bank details will be rejected.
After Submission
The FTA generally processes refund requests within 20 business days of submission.
You will receive an email notification once your claim has been reviewed.
Approved refunds are transferred directly to the registered bank account.
You can track payment status under My Payments → Transaction History in your FTA account.
For More Blogs, visit AVANA Solutions
