VAT returns filed right and on time.

What return filing includes

1. Period close: we confirm all sales and purchase invoices, credit notes, imports and adjustments for the period are recorded
2. Reconciliation: the VAT control accounts are reconciled to the return boxes and to the FTA's pre populated import data
3. Review: unusual tax codes, large or recurring credit notes, blocked input VAT and reverse charge entries are checked
4. Approval: you receive the draft return with a one page summary of the payment or refund position
5. Filing and payment: filed on EmaraTax under our Tax Agency access, with the payment reference and due date sent to you
6. File: a period file is kept with the working papers the FTA would ask for in an audit

Transaction verification and record keeping

Before each return we verify the VAT transactions recorded in the period, so the correct VAT is charged on sales and supplier VAT is claimed correctly. A risk-based sample of transactions is checked against UAE VAT law, and document keeping is reviewed against FTA guidelines, so the return can be defended in an audit.

Deadlines and penalties

The return and payment are due 28 days after the period end, or the next business day if that falls on a weekend or holiday. Late filing carries a fixed penalty. Late payment carries a 2% penalty immediately, a further 4% after seven days and 1% per day thereafter up to 300%. Incorrect returns carry additional penalties that are reduced if corrected by voluntary disclosure. We diarise every deadline and send reminders for the payment.

Refunds and carry forward

When input VAT exceeds output VAT, the excess can be carried forward or refunded. Refund requests are reviewed by the FTA and may trigger a request for invoices. Because our returns are reconciled every period, refund claims for our clients are usually approved without extended queries.

Monthly compliance packages

Return filing is offered as a fixed monthly fee that can include bookkeeping, so the same team that records the transactions files the return. For businesses with their own accounts team we offer a review and file only service.