All about Payments Under VAT in the UAE: FAQs

What are the different methods of making VAT payments?

You can complete your VAT payments using any of the following options:

• e-Dirham or credit card
• e-Debit
• Local bank transfer using GIBAN
• International bank transfer using GIBAN

How can I make VAT payments through e-Dirham or credit card?

To make payments via e-Dirham or credit card:

• Log in to the e-Services portal and click the My Payments tab. 
• Enter the amount you want to pay for either excise tax or VAT payment. You will be directed to the Payment Information tab to complete the payment. 
• Click Pay Now to be directed to the e-Dirham gateway. The gateway supports payments made through either e-Dirham card or credit card (Visa and MasterCard only). Once your payment is processed, you will be redirected to the FTA website.

Will I be charged for making payments through e-Dirham and credit card?

A single payment through an e-Dirham card will be charged AED 3 and a payment through credit card will be charged 2-3% of the total payment amount.

Can I make partial VAT payments?

You can also make partial payments — it’s not mandatory to pay the entire amount in one go. However, you should make sure that you complete the payment before the deadline to avoid a penalty or late fee.

What is a GIBAN? Can I use my GIBAN to make miscellaneous payments?

A GIBAN (Generated International Bank Account Number) is a unique IBAN (International Bank Account Number) provided to every taxpayer to make fund transfers from certain financial institutions in the UAE. Taxpayers can view their GIBAN in the e-Services dashboard, and use it to make outstanding VAT and excise tax payments (including tax penalties). And, you cannot use your GIBAN to make miscellaneous payments.

How can I make VAT payments through local bank transfer?

To make VAT payments through local bank transfer using your GIBAN:

• Log in to the e-Services portal and get your GIBAN from the dashboard. Please note that you will have 2 different GIBANS: one for VAT and one for excise tax.
• If you’re using online banking to complete the fund transfer, log in to your bank account and add FTA as a beneficiary, using your GIBAN and FTA details.
• Navigate to the fund transfer section of your banking portal and enter the amount to be paid. After you’ve done this, your GIBAN will be validated and your payment will be processed. 
• Once the payment is complete, log in to the e-Services portal, navigate to the My Payments tab, and click the Transaction History box to check if the transaction has been updated. It can take up to 24 hours for the payment to reflect under your transaction history.

If I’ve made a fund transfer to the wrong GIBAN, can I contact the FTA for a refund?

If you’ve made a fund transfer to the wrong GIBAN, you should contact your bank to fix the matter. It’s completely your responsibility to ensure the correct transfer, and the FTA cannot be held responsible. 

How can I make VAT payments through international bank transfer?

If your bank is located outside the UAE and is a member of SWIFT, follow these steps to complete your tax payment:

• Log in to the e-Services portal and get your GIBAN from the dashboard. Once this is done, visit your bank to make the transfer.
• Provide the following details to the bank teller:
  • Beneficiary IBAN: Your GIBAN
  • Beneficiary name: Federal Tax Authority
  • Account with institution: Federal Tax Authority
  • The amount to be transferred in AED. It’s advisable to remind your bank teller that the amount should be transferred in AED.
• Once the GIBAN is validated, the transaction will be processed. It can take up to 3-4 days to reflect in your transaction historyin e-Services.