- UAE nationals who build or commission the construction of their own residence can claim a VAT refund on certain construction expenses, subject to specific conditions.
- The claim must be made by a natural person who is a UAE national and holds digital “Family Data.”
- The refund applies only to newly constructed buildings used solely as a private residence for the claimant or their family.
- Qualifying expenses include contractor services and building materials normally incorporated into the residence, but exclude removable appliances and furniture.
- The Federal Tax Authority has issued updated guidance and requirements for the application and evaluation process.
Source: hadefpartners.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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