Tax paid years ago that I never reclaimed — can I still claim it back?

Under Federal Decree-Law No. 16 of 2025 (amending the VAT Law), effective 1 January 2026, Article 74(3) now sets a five-year ceiling from the end of the relevant tax period for submitting an input VAT refund claim — after which the balance expires permanently and can no longer be reclaimed. This is the first time the UAE has introduced a statutory time limit of this kind since VAT began in 2018. A one-time transitional relief runs until 31 December 2026, allowing claims on balances that already expired before January 2026 or that will expire within one year after that date, but the law provides no further extension beyond it.

This means any old input tax balance sitting in your books — especially one going back to 2021 or earlier — needs an immediate review, not a delay. At RASEEKH, we review our clients' old recoverable balances right away so no one loses their right to it simply because of time.