Before You Start: What This Template Is and Where to Get It
The FTA VAT Refund Excel Summary is a mandatory attachment for every VAT 311 (VAT Refund) application submitted through EmaraTax. You cannot submit a refund application without it.
Download it from: The official FTA portal at tax.gov.ae — under the VAT Refunds section. Use only the latest version from the FTA. Do not use third-party templates or old versions.
What it does: The template requires you to list every invoice that supports the amounts in your VAT return (VAT 201) for the refund period. The FTA uses it to cross-check your refund claim against actual transaction details. If the totals in the Excel don't match your VAT return — refund rejected.
Upload with: Form VAT 311 on EmaraTax, along with the 5 highest invoices for each category and supporting documents (payment proofs, customs declarations).
The FTA states clearly on the template: "FTA has the right to reject the refund request if you did not comply with the below: (1) No response within 5 working days, (2) Incorrect attachments, (3) Unmatched summary with related [VAT return]." This means if the FTA asks you for clarification or additional documents, you have 5 working days to respond — or your entire refund application is rejected and you start over. Monitor your EmaraTax account daily after submitting a refund.
The 11 Sheets — Overview
The template has 11 sheets. You must fill every sheet that corresponds to a non-zero box on your VAT return. If a box on your VAT 201 return shows AED 0 for the refund period, the corresponding sheet can be left blank.
| Sheet Name | VAT Return Box | Fill If… |
|---|---|---|
| Required Information | — | Always — mandatory for every application |
| Std Rated Sales | Box 1 | You made standard rated (5%) sales |
| Out of Scope Sales | — | You had out-of-scope supplies |
| Tourist Refund Adj | Box 2 | You processed tourist refund adjustments |
| Import of Services | Box 3 | You imported services (reverse charge) |
| Zero Rated Sales | Box 4 | You made zero-rated supplies (exports, etc.) |
| Exempt Supplies | Box 5 | You made exempt supplies |
| Goods Imported into UAE | Box 6 | You imported goods |
| Adjustment - Goods Import | Box 7 | You had import adjustments |
| Std Rated Purchases | Box 9 | You had standard rated expenses (this is your input VAT) |
| Supplies subject to RCM | Box 10 | You had reverse charge purchases |
For most refund applications, the critical sheets are: Required Information (always), Zero Rated Sales (Box 4) (this is usually why you're in a refund position — high exports with zero output VAT), and Std Rated Purchases (Box 9) (your input VAT that exceeds output).
Sheet 1: Required Information — The Most Important Sheet
This is the first sheet the FTA reviewer reads. It has two parts: your company details and a series of questions about your business. Get this wrong and the reviewer starts with a negative impression.
Top Section — Company Details
| Field | What to Enter |
|---|---|
| Registrant Name | Your exact legal name as it appears on your VAT registration certificate |
| TRN | Your 15-digit Tax Registration Number |
| Tax Return Periods | The exact quarter you're claiming the refund for (e.g., "Oct 2024 to Dec 2024") |
Questions Section — How to Answer Each One
The template asks specific questions that help the FTA assess the legitimacy of your refund. Here's what they're asking and how to answer:
💡 Why does the FTA ask about medical insurance? Employee medical insurance is one of the most common input VAT claims. The FTA wants to verify: (1) you're correctly separating employee vs dependent insurance, (2) the VAT amount matches the insurer's invoices, and (3) the dependent portion isn't being claimed as fully recoverable when it should be blocked or apportioned.
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VAT refund application (VAT 311) from AED 499 — first quarter. AED 249 per additional quarter. Template, documents, EmaraTax submission included.
💬 Get VAT Refund HelpSheet 2: Std Rated Sales — Box 1
Standard Rated Sales (5%)
List every invoice where you charged 5% VAT to your customers during the refund quarter.
| Column | What to Enter | Common Mistake |
|---|---|---|
| Serial # | Sequential number (1, 2, 3…) | Skipping numbers |
| Tax Payer TRN | Your company's TRN | Entering the customer's TRN here |
| Company Name | Your company's legal name | — |
| Tax Invoice No | Your invoice number as issued to the customer | Using the customer's PO number instead |
| Tax Invoice Date | DD/MM/YYYY format only | Using MM/DD/YYYY — causes FTA rejection |
| Reporting Period | "From DD/MM/YYYY to DD/MM/YYYY" | Entering just one date |
| Amount AED (before VAT) | Taxable amount excluding VAT | Entering the total including VAT |
| VAT Amount AED | 5% VAT charged | Amount not matching 5% of the pre-VAT amount |
| Customer Name | Customer's legal name from the invoice | Using trade names instead of legal names |
| Customer TRN | Customer's TRN (if UAE VAT-registered) | Leaving blank for invoices above AED 10,000 |
| Description | Clear description of what was supplied | Vague entries like "services" or "goods" |
| VAT Adjustments | Any credit notes or adjustments | Not reflecting credit notes issued |
Critical: The total of the "VAT Amount AED" column must match Box 1 VAT on your VAT 201 return. If it doesn't, the FTA will flag a mismatch and may reject your application.
Sheet 6: Zero Rated Sales — Box 4
Zero Rated Sales (Exports & International Services)
This is usually the largest sheet for export-heavy businesses — and the main reason you're in a refund position.
| Column | What to Enter | Key Notes |
|---|---|---|
| Serial # | Sequential number | — |
| Tax Payer TRN | Your TRN | Not the customer's |
| Company Name | Your legal name | — |
| Tax Invoice No | Your invoice number | — |
| Tax Invoice Date | DD/MM/YYYY | Must fall within the refund quarter |
| Reporting Period | "From DD/MM/YYYY to DD/MM/YYYY" | Match the VAT return period |
| Amount AED | Invoice amount (no VAT — it's zero-rated) | No VAT column — zero-rated means 0% VAT |
| Customer Name | Customer's legal name | Must match the name on customs documents |
| Customer TRN (if applicable) | Customer's TRN if UAE-based | Leave blank for overseas customers |
| Location of Customer | Country where the customer is located | Must be outside UAE for export zero-rating |
| Description | Clear description of goods/services exported | Be specific — "IT equipment" not "goods" |
For physical exports of goods, each invoice in this sheet must be supported by a Customs Declaration and Exit Certificate. The FTA specifically asks for these for the 5 highest zero-rated invoices. Without them, the export zero-rating is not evidenced and the refund may be denied. Compile these into a single PDF alongside the invoices.
Sheet 10: Std Rated Purchases — Box 9
Standard Rated Purchases (Your Input VAT)
This sheet lists every purchase where you paid 5% VAT and are claiming it as input credit. This is the sheet the FTA scrutinises most heavily — because it directly drives the refund amount.
| Column | What to Enter | Key Notes |
|---|---|---|
| Serial # | Sequential number | — |
| Tax Payer TRN | Your TRN | — |
| Company Name | Your legal name | — |
| Tax Invoice No | Supplier's invoice number | Must match the actual invoice document |
| Tax Invoice Date | DD/MM/YYYY — date on supplier's invoice | — |
| Tax Invoice Received Date | DD/MM/YYYY — date you received the invoice | Unique to Box 9 — not on other sheets |
| Reporting Period | "From DD/MM/YYYY to DD/MM/YYYY" | — |
| Amount AED (before VAT) | Purchase amount excluding VAT | — |
| VAT Amount AED | 5% VAT on the invoice | Must match 5% of the pre-VAT amount |
| VAT Amount Recovered AED | The amount you're actually claiming | May differ from VAT Amount if apportioned |
| Supplier Name | Supplier's legal name from the invoice | — |
| Supplier TRN | Supplier's 15-digit TRN | Must be active — verify on tax.gov.ae |
| Description | Clear description of what was purchased | — |
| VAT Adjustments | Any credit notes or corrections | — |
Notice the two unique columns: "Tax Invoice Received Date" and "VAT Amount Recovered." The received date matters because input VAT should be claimed in the period the invoice is received (or within the 5-year window). The "VAT Amount Recovered" may be less than "VAT Amount" if you apportion between taxable and exempt supplies. Read our full input VAT credit guide →
Other Sheets — Quick Reference
Import of Services (Reverse Charge)
Services purchased from suppliers outside the UAE where you self-account for VAT. Columns include supplier name, location of supplier (country), and transaction description. The VAT here is both your output and input — it nets to zero but must be reported.
Exempt Supplies
Supplies that are exempt from VAT — certain financial services, bare land, local passenger transport. If you make exempt supplies, this affects your input VAT recovery (apportionment applies). List all exempt sales with customer details.
Goods Imported into UAE
Physical goods imported into the UAE. Unique columns: Name of the Customs Authority and Customs Declaration Number. Every import invoice needs the customs reference for FTA cross-matching.
Supplies Subject to RCM (Reverse Charge Mechanism)
Purchases where the reverse charge applies — you account for VAT as both supplier and recipient. Same column structure as Box 3 (Import of Services) with supplier location and transaction description.
The Supporting Documents You Must Attach
The Excel template alone is not enough. The FTA requires these documents alongside the template and VAT 311 form:
1. Output/Input Summary for the refund period — a reconciliation showing output VAT, input VAT, and the net refund amount. This should match your VAT 201 return exactly.
2. Five (5) highest Standard Rated Expenses invoices (Box 9) — sorted by value. Each must include proof of payment (bank statement, payment receipt, or transfer confirmation). The FTA wants to see you actually paid these invoices.
3. Five (5) highest Standard Rated Supplies invoices (Box 1) — your top 5 sales invoices by value for the quarter.
4. Five (5) highest Zero Rated Supplies invoices (Box 4) — each supported by Customs Declaration and Exit Certificate for physical exports. For services exports, a contract or service agreement showing the customer is outside the UAE.
💡 Pro tip: Compile all supporting documents into a single compressed PDF file. The FTA prefers this over multiple separate uploads. Organise the PDF with bookmarks or section dividers: "Box 1 — Top 5 Sales Invoices", "Box 4 — Top 5 Zero Rated + Customs Docs", "Box 9 — Top 5 Expenses + Payment Proofs".
The 7 Mistakes That Get VAT Refunds Rejected
Based on our experience filing VAT 311 applications, these are the most common causes of rejection or delay:
1. Excel totals don't match the VAT 201 return. If your Box 1 total on the Excel says AED 5,660 but your VAT return says AED 5,700, the FTA flags a mismatch. Reconcile before submitting.
2. Wrong date format. The template says DD/MM/YYYY. Excel auto-formats dates based on your system locale. If you're on a US-format laptop, "01/03/2025" might mean January 3rd to you but March 1st to the FTA. Set your Excel date format explicitly.
3. Missing supplier TRNs on Box 9. Every standard-rated purchase must have the supplier's TRN. A missing TRN means the input credit is questionable. Read why TRN matters for input credit →
4. No customs documents for export zero-rating. Claiming zero-rated export revenue without customs declarations is an automatic red flag.
5. No proof of payment for top 5 expenses. The FTA explicitly asks for payment evidence. A bank statement highlighting the payment, a payment receipt, or a transfer confirmation. No proof = no confidence in the claim.
6. Leaving applicable sheets blank. If your VAT return shows AED 100,000 in Box 4 (zero-rated) but the Box 4 sheet in the Excel is empty, the FTA will reject for "unmatched summary."
7. Not responding to FTA queries within 5 working days. This is the most painful rejection — everything was fine, but you didn't check your EmaraTax account and missed the FTA's question. Application rejected. Start over.
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For the complete VAT refund process guide, read: UAE VAT Refund — Complete Guide →
Written & Reviewed by Nithin — FTA-Registered Tax Agent (TRN: 104218042400003)
Nithin has filed hundreds of VAT 311 refund applications and knows exactly what the FTA reviewers check first. This guide is based on the current FTA Excel Summary template and actual refund application outcomes from 2025–2026.