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How to File a VAT Import Declaration in the UAE

Are you an importer bringing goods into the United Arab Emirates (UAE)? If so, you may be required to file a VAT Import Declaration. This guide will explain the different scenarios for VAT registered and non-registered importers, and walk you through the steps of filing a declaration.

What is a VAT Import Declaration?

A VAT Import Declaration is a document submitted to the Federal Tax Authority (FTA) of the UAE when you import goods subject to Value Added Tax (VAT). The declaration details the imported goods and the amount of VAT due.

Who Needs to File a VAT Import Declaration?

• VAT Registered Importers: Any business registered for VAT in the UAE must file a declaration for all imported goods.
• Non-Registered Importers: Businesses or individuals who are not registered for VAT but occasionally import goods may still need to file a declaration, depending on the value and purpose of the import.

Steps to File a VAT Import Declaration:

The specific steps involved in filing a VAT Import Declaration will depend on whether you are a VAT registered or non-registered importer, and the scenario that applies to your import. However, the general process for both types of importers involves:

1. Preparing and Submitting a Customs Declaration: Provide details about the imported goods to Customs authorities.
2. Awaiting Customs Approval: The Customs department will review your declaration and may request additional information.
3. Creating an e-Services Account (For Non-Registered Importers): If you are not registered for VAT, you will need to create an account on the FTA e-Services portal.
4. Logging into the FTA Portal and Making VAT Payment: Use the FTA e-Services portal to access the VAT import declaration form and make the necessary VAT payment.

Additional Information: