A Step-by-Step Guide to Filing VAT Returns in the UAE

Value Added Tax (VAT) has been a hot topic in recent months. Businesses and taxpayers are well aware of the consequences of not complying with VAT regulations. Filing VAT returns is an ongoing task, and it’s critical for companies to understand the process and prepare accordingly before submitting returns. This quick checklist will help you stay on top of your VAT Return uae filing obligations while remaining VAT compliant in your daily operations.

All VAT Registration registered businesses must file VAT returns either monthly or quarterly. The VAT Return Form 201 must be manually submitted after logging into the FTA online portal. The return consists of different sections for sales, purchases, and other details that must be furnished. Refer to our guide ‘How to File VAT Return Form 201’ for specifics on completing the sections and boxes of the VAT return uae.

Below is a checklist for filing accurate VAT returns as a registered taxpayer:

Know your tax invoice return period and due date.

Report all sales and outputs Emirate-wise in Box 1. For businesses with fixed establishments, supply should be reported in the Emirate where the establishment connected to the supply is located.

Ensure credit notes issued during the period are considered when calculating net standard rated supplies and output VAT in Box 1.

Only include the value of advances received for taxable supplies in standard rated supplies (Box 1). Exclude security deposits or advances for exempt supplies.

For commercial property sales, specify output VAT Dubai amount in the adjustment column of Box 1.

In Box 3 for reverse charge supplies, capture only those not declared through UAE Customs like imported services.

Imports through UAE Customs must be captured in Box 6.

Values and output VAT in Box 6 will auto-populate based on imports declared under your customs registration number linked to your TRN.

If auto-populated import values in Box 6 are incomplete or incorrect, report adjustments in Box 7 ‘Adjustments to goods imported into UAE’.

Ensure purchases/expenses where input VAT Dubai is restricted are excluded from ‘Input VAT Recovery’ in Box 9.

Report adjustments for bad debt relief, input VAT  Registration UAE annual adjustment, and Capital Assets Scheme in Box 9.

Verify reverse charge supplies where you are claiming input VAT are already reported in Box 3, 6, and 7.

Before submitting, carefully verify all details are correct. Only submit when certain all information is accurate.


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