VAT Return Filing in the UAE

For most companies the VAT return comes round every quarter, and it has to be filed and paid within the window whether or not the paperwork is ready. Late filing and late payment are penalised separately, so a company that misses both is penalised twice for the same quarter. The returns that go in smoothly are the ones where nothing had to be assembled at the end.

What This Service Includes

• Preparing your VAT return from the records we keep through the quarter
• Reconciling output tax and input tax before submission
• Checking that reclaimed input tax is supported by valid tax invoices
• Correct treatment of zero rated, exempt and reverse charge supplies
• Submitting the return through the FTA portal within the window
• Telling you the payment amount and deadline in advance
• Voluntary disclosures where an earlier return needs correcting
• Responding to the authority on your behalf as your registered tax agent

What You Need to Provide

• Your sales and purchase records for the quarter, if we do not already hold them
• Bank statements for the period
• Import and export documentation, where applicable
• Your Tax Registration Number
• Previous returns, if we are taking over from someone else

How It Works

1. Your records are kept current through the quarter, so nothing is collected at the end.
2. We reconcile the quarter and prepare the return.
3. We tell you the figure and the payment deadline before the return is submitted.
4. We submit within the window and confirm acceptance.
5. We answer anything the authority raises afterwards.

Why H2RS

The most expensive line in a VAT return is usually the input tax that was reclaimed without a valid invoice behind it, because it is the line that gets reversed later with a penalty attached. We check the invoices as they arrive rather than at quarter end. And as a registered tax agent, the firm that filed the return is the firm authorised to defend it.