The Compliance Matrix
UAE Nationality
Must hold a valid **Family Book**. This is a mandatory requirement for the "Special Refund" status.
Primary Residence
The building must be a new, sole-purpose residential unit. Commercial or mixed-use properties are strictly excluded.
Construction Timeline
Claims must be submitted within **12 months** of the Building Completion Certificate (BCC) or the date of occupancy.
The Maskan Protocol
The 2026 update to the Maskan App allows real-time invoice syncing with contractors. No more manual paper trails.
- Scan QR-coded Tax Invoices directly from suppliers.
- Automatic verification of Contractor TRNs (Tax Reg Numbers).
- Live link to UAE Pass for biometric submission.
Audit: What is Refundable?
Not every expense qualifies. In 2026, the FTA differentiates between "Incorporated Goods" and "Loose Assets."
| Category | Refundable (5%) | Non-Refundable |
|---|---|---|
| Infrastructure | Central AC, Solar Panels, Wiring | Window AC Units |
| Finishes | Fixed Tiles, Built-in Wardrobes | Curtains, Moveable Rugs |
| Sanitary | Pipes, Sinks, Fixed Showers | Counter-top Appliances |
| Professional | Architects, Consultants, Contractors | Interior Decorators |
Pro-Tip: Retention Claims
If you hold back 5-10% of the payment for a "Defects Liability Period," you can submit a **second claim** specifically for the VAT on that retention within 6 months of the final payment.