VAT has been a hot topic over the past few months. Businesses and taxpayers are well aware of the consequences of non-compliance. The procedure of filing VAT return uae is continuous, so it’s imperative that businesses comprehend it and make the necessary preparations before submitting returns. Our quick guide will help you stay on top of your VAT filing in uae obligations while remaining VAT compliant in your daily operations.
All VAT registered businesses must file VAT return uae either monthly or quarterly. The VAT Return Form 201 must be manually submitted after logging into the FTA online portal. The return comprises different sections like sales and purchases, which are further split into boxes. For details on the information to provide in these sections and boxes, please read ‘How to File VAT Return Form 201’.
Here is a checklist for accurate VAT return uae filing that all registered taxpayers can use:
Recognize the due date and period for your taxes.
Report all sales and outputs Emirate-wise in Box 1. For businesses with fixed establishments in the UAE, report supplies in the Emirate where the establishment most closely connected to the supply is located.
Ensure credit notes issued during the period are considered when calculating net standard rated supplies and output VAT amount (Box 1).
Only declare advance payments received for taxable supplies under standard rated supplies (Box 1). Exclude amounts not related to supplies, like security deposits or payments for exempt supplies.
For commercial property sales, specify the output VAT Registration amount in the adjustment column of Box 1.
In Box 3 for reverse charge suppliers, capture only those not declared through UAE Customs such imported services.
Capture goods imported into the UAE via UAE Customs in Box 6.
Box 6’s values and output VAT will automatically appear depending on imports reported using the customs registration number that is associated with your TRN.
‘Adjustments to items imported into UAE’ box in Box 7 should be used to report any incomplete or erroneous auto-populated import values in Box 6.
Exclude purchases/expenses where input VAT is restricted from the input VAT dubai recovery column of Box 9.
Remember to report adjustments for bad debt relief, input VAT annual adjustment and the Capital Assets Scheme in Box 9.
Ensure reverse charge supplies where you are claiming input VAT Registration are already reported in Boxes 3, 6 and 7.
Before submitting the return, verify all details are correct before clicking submit.
You can also register for VAT Registration UAE on our website: