Your clients' 2018-2021 VAT credits expire on 31 December.

Refund balances sitting at the FTA are forfeited permanently unless a VAT311 refund application is filed in time. We build the evidence packs white-label, at a fixed price, in five business days - your firm reviews, signs, files, and bills the recovery.

Request the specimen pack One email. No calls, no meetings, no commitment.

The mechanic

Found money, with a hard date.

Businesses whose input VAT exceeded their output VAT - exporters, capex-heavy years, businesses that later shrank - have carried credit balances at the FTA for years. The law changed.

FACT 01

Credits now expire

Federal Decree-Laws 16 and 17 of 2025 (effective 1 January 2026) cap credit carry-forward at five years from the period the credit arose.

FACT 02

One transitional window

Credits from 2018-2021 whose five-year window has already expired, or expires during 2026, get one grace period: a refund application filed by 31 December 2026 - or the balance is forfeited.

FACT 03

Only the filing must be in

The deadline applies to the application, not the payout. The FTA's standard review is 20 business days - but December filings leave no room for queries. The clock favours firms that move now.

Basis: Art. 74(3) VAT law as amended by FDL 16/2025; Art. 38 and transitional Art. 3, FDL 17/2025. Citation appendix included in every pack.

The deliverable

A review-ready evidence pack, under your brand.

Claim summaryEntity, periods, balance derivation, claimed amount - one page your reviewer starts from.
Invoice scheduleEvery source document scheduled: supplier, TRN, dates, amounts, status - including Arabic-language invoices, with working translations.
Reconciliation memoThe claim tied to the filed returns, period by period, exact to the fils. The strongest audit defence a refund file can carry.
Judgment flagsEvery point that needs professional judgment - isolated, cited to the rule, quantified, framed as options. We flag; your firm decides.
Filing checklistWhat remains for your firm: roughly 45 minutes of review and decisions, then filing from the client's own EmaraTax account under your supervision.

From the specimen pack - flag F2

Credit note received, input tax never adjusted - AED 900.00

CN-1902-007 (Feb 2019) was never reflected in any filed return; the balance is overstated by this amount. Recipients must reduce input tax in the period a tax credit note is received (Art. 63(2), VAT Decree-Law).

Net the amount off inside this refund application Treat as a voluntary-disclosure matter - your firm's judgment

Every flag reads like this: finding, rule, exposure, your options.

How it works

Three steps. Zero process change for your firm.

1

Send the records

Ledger export and invoice files, through your systems or a shared drive. NDA first; access ends at delivery.

2

Five business days

Extraction, matching, reconciliation and flagging - automated pipeline, human-reviewed, maker-checker on every pack.

3

Review, sign, file, bill

Your firm decides every flagged point, signs, files, and bills its client for the recovery work.

Your client stays yoursWe never contact your clients or their suppliers. All communication runs through your firm - by design, not by policy.

No tax adviceWe produce documents and evidence trails. Judgment points are flagged with rule references and options; the tax judgment and sign-off are your firm's.

Everything in writingAsync by construction: no calls needed, answers same day, a clean written trail behind every pack.

Pricing

Fixed prices. No retainers, no minimums.

Pack	Scope	Price
Simple	Single period, under 50 invoices, clean recordsTypical small-balance claim	AED 1,500
Standard	Multi-period reconciliation, under 200 invoicesThe common 2018-2021 archaeology case	AED 2,500
Complex	Record reconstruction, export and customs evidenceZero-rated exporters, missing-records cases	AED 4,000

Firms typically bill the same engagement at AED 5,000-15,000 or a recovery percentage. The margin - and the client relationship - are yours.