Voluntary Disclosure in the UAE: When and How

By Shihabudeen Pattasseri, FTA-Registered Tax Agent (TAAN 20056925) · Updated 2026-11-03

Everyone makes mistakes, and the UAE tax system has a mechanism for fixing them: the voluntary disclosure. Used properly, it corrects errors and usually means lower penalties than waiting for the FTA to find them on audit.

When you must file one

You are generally required to submit a voluntary disclosure when you become aware that a return understated the tax due by more than a set amount, or that a refund claim was overstated. Smaller errors may be corrected in the next return, within the rules.

When you should file one

Even where not strictly required, disclosing an error proactively is usually better than leaving it. Penalties for errors you disclose are generally lower than those applied when the FTA identifies them, and it demonstrates good faith.

How it works

1. Identify and quantify the error with supporting workings
2. Prepare the voluntary disclosure on EmaraTax (for example Form 211 for VAT)
3. Submit with the explanation and evidence
4. Pay any additional tax and applicable penalty

Get the numbers right

A voluntary disclosure should be complete and accurate — a second correction looks worse than the first. A tax agent can quantify the error, prepare the disclosure and present it properly.

Frequently asked questions

What is a voluntary disclosure?

A formal correction of an error in a submitted VAT or Corporate Tax return, filed through EmaraTax.

Does a voluntary disclosure reduce penalties?

It generally results in lower penalties than an error found by the FTA on audit, and shows good faith.

When must I file one?

When you become aware a return understated tax, or overstated a refund, above the set threshold.

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