Voluntary Disclosure for Tax Errors in the UAE

If you find a mistake in a tax return you have already filed, it is usually better to correct it yourself than to wait for the Federal Tax Authority (FTA) to find it. For VAT this is done through a voluntary disclosure on EmaraTax. For Corporate Tax, an error is corrected through an amended return.

Typical situations

• Sales or output VAT that was left out of a return
• Input VAT claimed on expenses that were not eligible
• Income or expenses recorded in the wrong period
• Errors found while preparing financial statements or during a bookkeeping clean-up
• Missing records discovered after the return was filed

What the process involves

• Reviewing the original return and working out the correct figures
• Calculating the additional tax due, or the refund if the error was in your favour
• Preparing the disclosure or amended return with an explanation of the error
• Submitting on EmaraTax and settling any tax and penalties due
• Fixing the process behind the error so it does not repeat

A voluntary correction does not remove any tax that is owed, but acting early is generally a stronger position than waiting for an FTA review. We cannot promise how the FTA will treat any penalty.

Related: VAT return filing | Corporate Tax return filing | Corporate Tax penalties | Bookkeeping services | Contact us

This page is general information, not advice on your particular facts. Rules and time limits can change, so contact us and we will check your position against the current FTA requirements.