How to Make VAT Payment using GIBAN

• What is GIBAN?
• Which tax liabilities can be paid using GIBAN?
• From when can GIBAN be used as a mode of payment?
• How can a taxable person obtain a GIBAN?
• How can VAT payment be done using GIBAN?

To facilitate the VAT payment by persons registered under VAT, the FTA has introduced a new method of paying tax: GIBAN. This is in addition to the existing e-Dirham facility and credit card payment option. Let us understand what GIBAN is and how to pay VAT using GIBAN.

What is GIBAN?

GIBAN (Generated International Bank Account Number) is a unique IBAN (International Bank Account Number) that will be given to every taxable person under VAT. A taxable person can make a fund transfer from certain UAE financial institutions using the GIBAN. Transfer through GIBAN will ensure timely processing of fund transfers between bank accounts.

Key Features of GIBAN

• Unique per TRN, auto-generated in FTA e-Services dashboard.
• Supports transfers from select UAE financial institutions.
• Processes payments in real-time for efficiency.
• No transaction fees, unlike 2-3% credit card charges.

Which tax liabilities can be paid using GIBAN?

GIBAN covers VAT returns, Excise tax dues, and related administrative penalties/fines imposed by the FTA. It allocates payments automatically—e.g., full amounts first to oldest liabilities, with remainders to penalties—ensuring accurate crediting without manual intervention.

From when can GIBAN be used as a mode of payment?

GIBAN became available as a payment method from February 28, 2018, complementing e-Dirham and cards; it remains the preferred fee-free bank transfer route today.

How can a taxable person obtain a GIBAN?

Taxable persons access their unique GIBAN directly via the FTA e-Services (EmaraTax) portal dashboard after logging in with TRN credentials—no application required. Separate GIBANs appear for VAT vs. Excise if dually registered; new registrants see it post-approval (may take hours).

How can VAT payment be done using GIBAN?

To pay a tax amount due using GIBAN, the following steps need to be followed:

Hence, the FTA has eased payment of tax for taxpayers by providing the new option of payment using GIBAN. Taxpayers can avoid the 2-3% fees while paying through credit card and opt for payment using GIBAN, which ensures timely remittance of the amount to FTA.

Advantages of Using GIBAN for VAT Payments

GIBAN offers significant advantages for UAE VAT payments, making it a preferred choice over credit cards or e-Dirham for registered taxpayers.

Cost Efficiency
No FTA-imposed fees apply—only minimal bank transfer charges (often lower than 2-3% credit card merchant fees). This saves businesses substantial amounts on large VAT liabilities.

Faster Processing
Real-time crediting via UAEFTS integration ensures payments reflect instantly in your FTA account, reducing delays compared to batch-processed methods.

Higher Limits and Flexibility
Supports unlimited transfers (bank caps aside), ideal for high-volume payers; enables partial, advance, or overseas payments through SWIFT-enabled institutions.

Security and Accuracy
TRN-linked allocation automatically applies funds to correct liabilities (VAT, Excise, penalties), minimizing errors, rejections, or manual reconciliations.

Accessibility
Available via 70+ UAE banks/exchange houses; dashboard access in EmaraTax simplifies use without branch visits, aligning with digital compliance goals.

Compliance Reliability
Timely payments prevent late penalties (AED 200 per day post-deadline), boosting audit readiness and cash flow predictability.

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