UAE Introduces Hard Five-Year VAT Refund Deadline — Historic Credit Balances Must Be Claimed by 31 December 2026
Insight Advisory — insightadvisory.ae — 4 April 2026 Background One of the most immediately consequential changes introduced by Federal Decree-Law No. 17 of 2025 (the amended Tax Procedures Law, effective 1 January 2026) is the introduction of a hard five-year deadline for claiming VAT, Corporate Tax, and Excise Tax refunds. Under the prior framework, businesses could…
