VAT Refunds

Input VAT in excess of output VAT is refundable, subject to the five-year claim window introduced by the 2025 amendment. We rebuild the input position from primary invoices, separate exempt and zero-rated supplies, and assemble the supporting evidence pack the FTA now requires for refund approval. Refunds on tax periods between 2018 and 2020 must be claimed by 31 December 2026 under the transitional rule, or the amount lapses.