The term ‘Audit’ for the most part alludes to the examination of records, returns and other archives of a enrolled individual to confirm that the turnover pronounced, charges paid, discount claimed and input assess recuperated are adjust. With a comparable objective, Government Assess Specialist (FTA) has presented the review prepare. As a portion of the review handle, FTA may ask the businesses to yield their commerce data which can be confirmed against the points of interest pronounced in VAT return uae or any other affirmations made to FTA online.

Once the Assess review is started, the concerned commerce is required to create all the data in a endorsed way known as an Review record. The arrange of the Review record will be in FAF endorsed organize in which all the data as required, has to be submitted by the businesses. The desire of the FTA is that the assess bookkeeping computer program utilized by the trade ought to be able to produce the Review record in FAF arrange so that the businesses discover it less demanding to create and respond quickly to FTA’s demands.

Not at all like the VAT return, which may be a outline level return, meaning as it were the solidified subtle elements of deals, buy, input VAT, yield VAT, etc. are announced, the review record, outlined in FAF organize must be delivered at the receipt level.

FTA Record Organize

The organize of the FTA review record ought to be in ‘comma isolated value'(.csv) and ought to incorporate subtle elements said underneath:

Company Data:

The FAF record ought to incorporate the taking after details of the company, as pertinent:

Assessable Individual Title (English)

Assessable Individual Title (Arabic)

TRN Charge (Enrollment Number)

Assess Organization Title

TAN (Charge Organization Number)

Assess Specialist Title

TAAN (Assess Operator Endorsement Number)

Provider and clients points of interest:

The area of client and provider i.e. the nation or the Emirate (in case country is UAE) in conjunction with TRN, on the off chance that appropriate ought to be given. Too, you will ought to assign the charge codes like ZR for Zero-rated supplies in arrange to distinguish the nature of the supply.

Transactions Details:

Within the FAF record, you would like to report the points of interest at each receipt level. The subtle elements such as receipt number, receipt date, receipt esteem, VAT Registration sum, etc. ought to be captured within the audit file. The following are the exchange subtle elements you would like to capture within the FTA VAT Review Record (FAF).

Buy Solicitations / Imports / Credit Notes/

Deals Solicitations / Credit Note

Receipt No. Report number

Allow No. If available

Receipt Date Exchange Date

Exchange ID Any reference ID recognizing the exchange

Line No. The line number of the receipt etc. (in case of numerous things in receipt etc.)

Debit and Credit Sum In Actual Currency and Changed over to AED

VAT Sum In Genuine Money and Changed over to AED

Within the case of payment exchanges, you wish to capture the installment date.

Separated from the above-mentioned points of interest, you moreover ought to capture the depiction of merchandise and administrations along with the VAT code, subtle elements of alteration like diary section and comment stating rounding off is utilized, in case the values are adjusted off.


Once the Charge review is started, it is the obligation of the commerce to create the Review record and react rapidly to FTA. This will be conceivable as it were when VAT services computer program used by the businesses helps in the era of review records within the endorsed organize. With the level of information to be captured within the audit record, for businesses utilizing manual records, the method of creating the data required by the FTA online will be time-consuming. Subsequently, it is imperative for businesses to utilize VAT computer program that will not as it were assist you to account for VAT but strolls with you, each step of assembly VAT compliance. In other words, it ought to assist you in creating the VAT returns and Review record with a click of a button such that the businesses are able to meet the VAT compliance with minimum cost.

You can also register for VAT Registration UAE on our website: 


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