UAE VAT Excess-Credit Ageing Kit (Excel, English/Arabic)

Record-keeping aid, not tax advice. The tracker never tells you that you qualify for anything. Confirm every date and amount with a registered tax agent before you act.

Choose your edition

Single business

USD 29

For one VAT-registered business keeping its own records.

Available soon

Firm / multi-client

USD 99

For accountants, bookkeepers and tax agents. Up to 50 clients and 200 tax-period rows in one file.

Available soon

One-time payment in USD. Checkout is run by Lemon Squeezy, our merchant of record, which adds any VAT or sales tax due in your country and emails your receipt and download link. Nothing physical is shipped. No subscription.

What it does

Lists your excess-credit balances by tax period and works out the remaining balance after refunds or use.
Shows the expiry date under each of the two laws that count the 5 years, the days remaining per row, and a Recommended act-by (earlier date): a cautious reading, not the legal deadline.
Gives each row a traffic-light status, from Safe through to Lapsed, and flags rows where the two counts disagree so you can raise them with your tax agent.

Previews

Screenshots of the filled sample workbooks (fictional businesses and figures).

Summary tab of the VAT credit kit sample workbook, showing remaining balance, balance that may fall in the window and the next recommended act-by date — Summary dashboard, single-business sample

Credit Ledger tab with one row per tax period, expiry dates under both laws and a status per row — Credit Ledger, single-business sample (first rows)

Per-client summary table in the firm edition — Firm edition: per-client summary (three fictional clients)

What's included

Single business (USD 29)

Credit Ledger: one row per tax period: period dates, return due and filed dates, excess credit in AED, amounts refunded or used.
Summary dashboard: balance that may fall in the one-time window, balance where the two counts disagree, amounts by status, your next Recommended act-by, and a chart.
What to gather and what to ask: records to collect and questions to raise with your registered tax agent, each linked to the official text. Not a filing procedure.
Setup: business name, TRN and a "today" override for what-if checks. The window dates sit in labelled input cells.
Instructions in English and Arabic, a bilingual PDF guide and a Sources tab with official FTA, MoF and UAE Legislation links.
A filled sample workbook with fictional data (2018–2025).

Files: UAE-VAT-Credit-Ageing-Kit.xlsx, UAE-VAT-Credit-Ageing-Kit_sample.xlsx, UAE-VAT-Credit-Guide.pdf

Firm / multi-client (USD 99)

Everything in the single-business kit, plus:

Clients tab for up to 50 clients (name, TRN, contact).
Client drop-down on every ledger row, up to 200 tax-period rows in one file.
Per-client summary: remaining balance, balance that may fall in the window, and the next Recommended act-by per client.
A filled sample with three fictional clients (quarterly and monthly filers).

Files: UAE-VAT-Credit-Ageing-Kit-Firm.xlsx, UAE-VAT-Credit-Ageing-Kit-Firm_sample.xlsx, UAE-VAT-Credit-Guide.pdf

Licence: use within one firm for your own clients. Do not resell or redistribute the template.

The rules it follows

From 1 January 2026, an excess VAT credit that is not refunded or used lapses 5 years from the end of the tax period it arose in, not from the purchase or filing date (VAT Decree-Law Art. 74(3), as amended by Federal Decree-Law 16/2025). A one-time window (Federal Decree-Law 17/2025 Art. 3(1)) covers balances whose 5-year period expired before 1 Jan 2026 or expires within one year of that date, measured on the Tax Procedures Law count. The law sets the window as a period not exceeding one year from 1 Jan 2026. It states the period, not a calendar date; treating 31 Dec 2026 as the last day is the cautious reading. Confirm your own timing with the FTA or your registered tax agent.

Within the window you may ask the FTA either to refund the balance or to use it to pay tax liabilities or administrative penalties; both requests have the same deadline.

Not modelled: balances that arise late, from an FTA decision or otherwise, may have extra time under Tax Procedures Law Art. 38(3)–(4): one year or 90 days from the date the balance arises. The tracker does not calculate this; enter your own start date in the override column and check with a registered tax agent.

Format

.xlsx, no macros, no array formulas. Works in Excel 2010+ / Microsoft 365, Google Sheets and LibreOffice. Digital download; nothing physical is shipped. Rules checked 22 October 2026.

How this was made: the workbooks, formulas, guides and translations were drafted with the help of AI tools. Our team, who are not licensed tax advisers, compared the rules with the official FTA, MoF and UAE Legislation texts. No licensed tax adviser or registered tax agent has reviewed the kits.

Arabic: the Arabic text is a working translation; native-speaker review is pending. Where an official Arabic legal text exists, it prevails.

FAQ

Does it tell me whether I qualify for the window?

No. It shows which balances may fall in the window on the Tax Procedures Law count and flags rows where the two counts disagree. Whether a balance qualifies is a question for the FTA or your registered tax agent.

Why are there two expiry dates?

The VAT law and the Tax Procedures Law count the 5 years from different starting points, and no official guidance reconciles them. The Recommended act-by (earlier date) is a cautious reading, not the legal deadline.

Does it file anything with the FTA?

No. It is a spreadsheet for your own records. Any refund or use request goes through the FTA's own channels.

Do I need Excel?

No. It also works in Google Sheets and LibreOffice. No macros.

I look after several clients.

Use the firm edition (USD 99), which adds a Clients tab and per-client summaries.