Checklist for Tax Return Filing under VAT in UAE

Tally Solutions | Updated on: November 23, 2021

VAT has been the most talked about subject over the last few months. Businesses and tax-payers are well aware of the consequences of non-compliance. Filing VAT returns is a recurring activity and it is critical for businesses to understand the process and take care of the bases before filing. Our quick reference guide will assist you to be on top of your VAT filing game and carry your daily operations while being VAT compliant.


Checklist for Tax Return Filing under VAT in UAE


All the VAT registered businesses are required to file the VAT return either monthly or on a quarterly basis. The VAT Return Form 201 needs to be manually filed after login in to the FTA portal. The VAT Return form consists of different sections like sales and purchase which are further categorized into different boxes. To know more on details to be furnished in these sections and boxes of VAT Return, please read 'How to File VAT Return Form 201'.

In this article, we are bringing the checklist for VAT Tax return filing. This checklist will be useful for all registered taxpayers for filing accurate VAT Returns.


Know your Tax Return Period and Due Date


All sales and other outputs need to be reported Emirate Wise in Box No 1. For businesses with fixed establishments in the UAE, the supply should be reported in the Emirate where the fixed establishment most closely connected to the supply is located


Ensure that the value of credit notes issued during the return period are considered in arriving at the net value standard rated supplies and output VAT amount (Box No. 1)


Declare only the value of advance received for a taxable supply in standard rated supplies (Box 1). If the amount received is not against a supply like security deposit or received against exempt supply, such receipts are not required to be reported in Box No. 1


For sale of commercial property, ensure that output VAT amount is mentioned in the adjustment column in Box No. 1


In Box No. 3 i.e. Reverse Charge supplies, you need to capture only those supplies which are not declared through UAE Customs like import of services


Imports of goods into the UAE through UAE customs need to be captured in Box No. 6.  


The value and output VAT in Box No. 6 will be auto-populated, based on imports, which you have declared under your customs registration number, which is linked to your TRN


If the values populated in Box No. 6 regarding goods imported into the UAE, is incomplete or incorrect - like few imports are excluded or appear to be incorrect, then such adjustments need to be reported in Box No. 7 ‘Adjustments to goods imported into UAE’


Ensure that purchases or expenses on which input VAT is restricted are not included in ‘Input VAT Recovery’ column in Box No. 9


Remember to report the adjustments related to bad debt relief, input VAT annual adjustment and Capital assets scheme in Box No. 9


Ensure that the reverse charge supplies on which you are claiming input VAT are already reported in Box no. 3, 6 and 7 of VAT return Form 201


Before submitting the VAT Return, the taxpayers have to take utmost care in verifying all the details and only when he or she is certain that all the information is correct, click the submit button

You can download this checklist (pdf file) and start using it right away! Download

Read more about UAE VAT

UAE VAT Return, VAT in UAE, How Does VAT System Works, Frequently Used Terms in VAT, VAT Exempt Supplies in UAE, VAT Return Form 201, Tax Audit under VAT in UAE, Supply under UAE VAT, Supply of Goods and Services in UAE VAT, Input Tax Recovery under VAT in UAE, VAT Return Filing in UAE, VAT Return Filing Period in UAE, Tax Agent under UAE VAT

Reverse Charge

Reverse Charge Supplies in VAT Form 201, VAT Reverse Charge Mechanism, Conditions for applying reverse charge VAT in Gold and Diamond Business

VAT Invoice

VAT Invoice in UAE, Simplified Tax Invoice under VAT in UAE, What Consumers Must Check in a Tax Invoice in UAE, Checklist for a Tax Invoice under VAT in UAE, Date of Supply, Value of Supply and Invoice for Deemed Supply in VAT, How to issue a Tax Invoice to unregistered customers, How to issue Tax Invoice to registered customers, Tax Invoice under VAT in UAE


Compliance solutions right from invoicing to filing returns are just a click away