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How to File VAT Returns in the UAE: A Guide for Taxable Persons

This guide provides step-by-step instructions on how to file VAT returns in the UAE using the Federal Tax Authority's (FTA) E-Services portal. The guide is specifically intended for taxable persons who are required to submit VAT returns electronically.

Prerequisites

Before you begin filing your VAT return, you must ensure that you have the following:

• A registered FTA E-Services account
• A valid UAE Tax Identification Number (TIN)
• The necessary financial records and supporting documents for your VAT transactions

Steps to File VAT Returns

Access the FTA E-Services portal: Visit the FTA's official website (https://eservices.tax.gov.ae/) and click on the "E-Services" tab.

Log in to your account: Enter your registered email address and password to access your E-Services account.

Select "VAT" from the main menu: Once logged in, navigate to the "VAT" section from the main menu.

Choose "VAT Returns" from the submenu: Under the "VAT" section, select the "VAT Returns" option.

Identify the tax period: Choose the tax period for which you are filing the VAT return from the drop-down menu.

Select the taxable person: If you have multiple registered businesses, choose the specific taxable person for whom you are filing the return.

Review the pre-filled information: The system will pre-fill the VAT return form with information based on your previous submissions. Review the pre-filled data and make any necessary adjustments.

Complete the VAT return form: Enter the required details for each section of the VAT return form, including:

Sales and All Other Outputs: Provide details of your taxable supplies, including the value of goods and services, the applicable VAT rate, and the amount of VAT due.

Purchases and All Other Inputs: Enter the details of your deductible expenses, including the value of goods and services, the applicable VAT rate, and the amount of recoverable input tax.

Net VAT Due or Recoverable: Calculate the net VAT due or recoverable based on the difference between the output tax and the input tax.

Review and submit the VAT return: Carefully review the entire VAT return form to ensure the accuracy of all information. Once satisfied, click on the "Submit" button to submit the VAT return.

Make VAT payment (if applicable): If you have a net VAT payable amount, you will be directed to the payment gateway to make the payment online.

Download and save the VAT return receipt: Upon successful submission and payment (if applicable), you can download and save the VAT return receipt for your records.

Additional Notes

You can save the VAT return form as a draft and complete it later.

You can modify or resubmit a submitted VAT return within the specified timeframe.

You can view the status of your submitted VAT returns and track payments.

You can access various VAT reports and download them for your reference.

The FTA provides comprehensive support and guidance on VAT return filing through its website and call center.

By following these steps and adhering to the provided guidelines, you can effectively file your VAT returns in the UAE and meet your tax obligations.

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