When should you use it?
After the tax-account position is known and before paying, requesting a refund, carrying credit forward or seeking instalments.
Source-backed knowledge content linked to official sources
Madar's fourth practical knowledge pathwaySource-backed knowledge content — linked to official sources
Payment & Refund Centre
Once the return is filed, money starts moving. This Centre maps payment, carry-forward and refund, and separates an approved instalment plan from a mere partial payment.
Before you begin
How can the Payment & Refund Centre help you?
Open this page after filing when the account shows an amount payable, a credit balance, an overpayment, or an amount you cannot pay in full.
Quick example
A business has a credit after filing but is unsure whether to request a refund or carry it forward. The Centre compares both routes and their requirements.
What will you get?
The most suitable next route, a preparation list, timing and risk alerts, and the distinction between approved instalments and partial payment.
Start with the route finder. The Centre does not pay or submit a request and does not need account or bill numbers.
Start with the account position
Four rules governing the post-return decision
Do not start with a payment channel or refund button. Start with the tax account position—debit, credit or nil—then check set-off, deadline and evidence.
Payment with the return
Net VAT is due by the final day of the month following the VAT period, subject to the holiday extension rule.
Payment reference
VAT bill number, VAT account number and the amount shown as payable on the bill.
Instalment decision
A separate application proving inability to pay in full; partial payment alone is not an approved instalment plan.
Refund review
The NBR has 60 days, renewable once, from complete documents, followed by payment within 30 days of approval.
Madar tool
Post-return route finder
Choose the position shown on your account. The Centre will provide the next step, readiness list and key warning. Do not enter account numbers or identifying data.
Step 01
What does your account show after filing?
Choose the actual portal position, not only the result expected from your records.
Step 02
Initial pathway
Choose the account position to see the route.
Where the account is in debit
Payment channels and records to retain
The official Manual describes several electronic channels. Always verify the bill, account and amount before submitting, then retain the payment confirmation in ‘My Documents’.
National Portal
View and pay the bill electronically using the VAT bill number and VAT account number, followed by the amount and payment details.
Online banking
Use Fawateer through the bank website or mobile app, including bill enquiry before payment.
BenefitPay
An individual-only Fawateer channel under the official Manual; it is not intended for companies.
Bank branch
Pay through a participating bank branch using the standard Fawateer form where an in-branch route is needed.
Pre-payment list
Six checks that protect the payment
- Match the bill number to the intended liability; do not use another period's bill.
- Match the VAT account number and Taxable Person before confirming.
- Do not attempt an amount above the displayed balance; the transaction may be rejected.
- Check earlier credit; the NBR may apply it in full or in part by set-off.
- Retain the success notice, official payment confirmation and updated bill.
- After partial payment, track the new bill for the remaining balance and verify the due date shown in the account.
Where the account is in credit
Refund or carry forward?
Both may be available, but they affect cash flow and future liabilities differently. Set-off, review and registered bank details may precede transfer.
Return credit
Request the refund in the return summary or carry the excess forward as credit for later periods.
Overpayment
A difference paid above net VAT due may be reclaimed after reconciling it to the tax account.
Credit on deregistration
Claim after NBR approval of deregistration and closure of related returns and liabilities.
Statutory refund timeline
- 01
Submit the request
Within five years from the end of the year in which the refund ground arose.
- 02
Complete evidence
The decision period runs from complete documents; the NBR may review accounts and request more information.
- 03
Await decision
Sixty days, renewable for a similar period, from complete documents.
- 04
Receive transfer
Within 30 days of approval to a bank account belonging to the applicant.
Separate route
Where full liquidity is unavailable
Instalments do not arise automatically from partial payment. A separate request, approval and dated schedule are required.
- 01
Prove inability
The request must show inability to pay net VAT in full within the statutory deadline.
- 02
Track the decision
The NBR decides within 30 days of submission and notifies acceptance or rejection.
- 03
Follow the schedule
Approval sets instalments and dates; the business cannot create its own binding schedule.
- 04
Avoid default
Missing an approved instalment date makes all remaining instalments immediately due.
Cash-control prevention
Five common cash-management errors
Wrong reference
An incorrect bill or VAT account may reject the payment or attach it to an unintended liability.
Partial payment treated as instalments
The unpaid balance remains due unless an instalment request is formally approved.
Ignoring set-off
The NBR may set excess credit against tax or penalties due under VAT law or another tax law.
Refund to outdated bank details
Transfer is made to an applicant-owned account; update registered details before claiming where needed.
Timing from incomplete submission
The refund decision period runs from complete requested documents, not necessarily the first incomplete submission.
Partial payment does not stop late-payment consequences on the balance
Late payment within the statutory period of up to 60 days may attract an administrative penalty of 5%–25% of VAT that should have been paid. An instalment request is not approval until the decision is issued.
From cash movement to law
Legal map for payment and refund
The Manual explains channels; the Law and Regulations govern liability, set-off, instalments and refund periods.
VAT Law
Executive Regulations
Traceable
Official sources
Official Manual
VAT Return Filing, Payment and Refund Manual — Version 1.2
Payment channels, credit options and payment confirmations.
Electronic serviceNBR portal
Returns, bills, tax account, service requests and documents.
Legal textVAT Law
Payment liability, refund cases, carry-forward, set-off and penalties.
Legal textExecutive Regulations
Deadlines, tax account, instalments and refund process.
Official pageManual page on the NBR website
Official edition reference and later update check.
Official verificationNBR contact channels
For payment, account, evidence or request-status issues.