How to pay the vat by buyer for the purchase of commercial property

This article is about the payment of VAT by buyer to the FTA for the purchase of commercial property. This will be made through the miscellaneous payment in FTA e-services portal. This is only related to the sales of commercial property which are subject to the standard rated 5 % vat amount.

Following are the two easy steps,

1. The buyer will have to create the e-services account on FTA website

The account is created by completing the sign-up process which includes the following steps

Create a user name and password

Verify your eservices account

2. Complete VAT Payment

When your e-services account will be created. Click on the payment tab and go to the miscellaneous payment section. The following fields will be open and will be required to fill.

  • VAT Amount
  • Seller’s TRN
  • Commercial Property Number
  • Date of Sale
  • Land department

When the above fields are filled click on make payment. After this new screen will appear and then click on pay now button at right bottom. This will lead to eservices payment gateway. You can pay now by e-dirham or non e-dirham card. Once the payment will be done Payment transaction number will be automatically generated.


1.The Seller will give invoice with vat amount and TRN which you have to keep with you.

2.Payment transaction number also must be kept and when the buyer will go to the land department, he will have to show to proceed the process of ownership. Without this transfers process will not proceed and it will lead to delays.

Previous reading
Time frame of recovering input VAT
Next reading
VAT treatment on Farm Land and Farm Building
Open chat