In the event of an unmerited fee, VAT registration denial, VAT refund denial, or a refund payment assessment, a taxpayer has the option to file a VAT reconsideration to contest the decision. The UAE Federal Tax Authority (FTA) has strict timelines in which they must respond to a VAT reconsideration filed, thus the taxpayer is not left waiting indefinitely. The entire process is done through EmaraTax, and most of the time, action must be taken within 40 business days of the taxpayer's decision being communicated to them.
Table of Contents
What is VAT Reconsideration?
VAT reconsideration is an administrative decision issued by the Federal Tax Authority (FTA) that can be contested through a reasoned application. The application must be submitted through the appropriate channels and must be based on factual assertions and legal reasoning. Just as the timelines bind the FTA, so too must the respondent respond within 40 business days.
Who can apply and when?
Those directly impacted by FTA decisions can apply, including registered or unregistered taxpayers, and can be represented by an agent or a proxy in the EmaraTax system.
Deadline: submit within 40 business days from the notification date of the decision. The authority aims to decide within 40-45 business days.
Late acceptance: The authority has updated the guidance for 2025 decisions, which outlines cases where submissions for reconsideration or tax assessment review may be accepted with evidence, such as illness, force majeure, or system failures.
Before reconsideration: Tax Assessment Review option
Taxpayers may submit a Tax Assessment Review Request through the designated email within 40 business days. This request can be made to review the decision of penalties/assessments made and the result of the review. The review decision can be made within the timeframe, which does not allow reconsideration. If the review is unfavorable or takes longer than expected, reconsideration can be considered. The FTA may take 45 days to inform the taxpayer of the assessment review decision.
Filing a VAT reconsideration through EmaraTax
Prepare the decision reference and the detailed legal and rationale for the decision; the documents must be provided in Arabic.
Complete the provided VAT EmaraTax reconsideration forms to submit as registered or non-registered and upload all the evidence within the 40 business days.
Outcome: The FTA notifies the taxpayer within five business days after 40 business days have passed.
The documents needed typically consist of the FTA decision notice, Arabic justification letter, VAT returns, invoices, contracts, payment proofs, IDs or trade license, and Power of Attorney (POA) if applicable.
What if the decision is unfavorable?
There is the possibility of an appeal to the TDRC (Tax Disputes Resolution Committee) within the timeframe specified. This can occur after a reconsideration decision or a decision is made after a specific period, subject to conditions (often payment conditions in numerous scenarios). In the absence of a response from FTA within the stated 45 business day period for reconsideration, the case can be brought to TDRC as per guidance on disputes as published.
Practical success tips
Keep to deadlines: 40 business days from receipt of notification. Adherence to these deadlines is critical, as submissions after this period are subject to rejection, unless falling within specific documented exception criteria based on a recent FTA decision.
Be complete and accurate: Provide a comprehensive justification in Arabic based on the Tax Procedures Law with all required documentation included in the first submission.
Plan use of review pathway: Think of Tax Assessment Review instead of reconsideration as applicable; don't submit both at the same time.
Capture and act: Watch EmaraTax and act on queries within the 40 to 45-day review period.
Appoint VAT experts: VAT experts located in Dubai can prepare Arabic submissions that are VAT compliant, draft legal submissions, and manage the timing of reviews and escalations seamlessly.
Why Should You Work with VAT Consultants in Dubai?
VAT Consultants in Dubai uniquely possess expertise in organizational customs, including Arabic drafting, law, and FTA practice compliance. They also handle sequencing for assessment review, VAT reconsideration, and TDRC escalation, ensuring better results within tight deadlines.
Why is My Taxman the go-to choice for VAT reconsideration?
My Taxman blends UAE tax dispute specialists with Arabic legal drafting champions, EmaraTax experts, and tacticians on review, VAT reconsideration, and TDRC sequences—prioritizing punctual submissions, comprehensive evidential documents, and legal argumentation with strong evidential documents to boost favorable outcome chances from the FTA.
Call My Taxman today at +971-543223140 and get expert advice on VAT reconsideration in the UAE.
FAQs
What is the deadline for VAT reconsideration in the UAE?
40 business days. Within 40 business days from the date of notification of the FTA decision, using the FTA form and mechanism.
How long does the FTA take to decide on reconsideration?
The FTA has 40 business days to issue documents and will send notification 5 days post-issuance.
Can late reconsideration filings be accepted?
As outlined in updates and decisions made in 2025, the FTA does have a late submission policy, but only for specific circumstances, including force majeure, illness, or technical issues, and only if properly evidenced.
What can I do if I disagree with the outcome of the reconsideration decision?
An objection is possible with the TDRC within the time frame allowed after reconsideration or after the decision period with no response, subject to certain conditions.
Should I utilize the Tax Assessment Review first?
A Tax Assessment Review is possible in the first 40 business days (also via email), but it cannot occur at the same time as a reconsideration; reconsideration may happen after the review outcome or the decision period waiting time.
