This guide will help you navigate the e-Services portal, and is designed to be read in conjunction with the Taxable Person Guide for VAT to file your Value-Added Tax (“VAT”) Tax Return (Form VAT201). It is intended to help you:
Meet your compliance obligations in respect of VAT Return filing, payments of tax and obtaining VAT refunds.
Understand the icons and symbols included in the forms.
The official document to be completed by the Taxable Person and submitted to the Federal Tax Authority (“FTA”) at regular intervals detailing any output tax due and input tax recoverable and including any other information that is required to be provided. In this guide, we will refer to it as the “VAT return”.
All VAT Returns should be submitted online using the FTA portal. The return can be submitted by the Taxable Person, or another person who has the right to do so on the Taxable Person’s behalf (for example, a Tax Agent or a Legal Representative).
Where the due date for the submission of the VAT Return and the corresponding payment falls on a weekend or a national holiday, the deadline for filing the VAT Return or making a payment is extended to the first business day thereafter.If there is no business transaction for the tax period, you are required to submit a “nil” VAT Return by the respective due date.
A registered person’s tax liability is simply the difference between the output tax payable for a given Tax Period and the input tax which is recoverable for the same Tax Period. Where the output tax exceeds the input tax amount, a payment of the difference must be made to the FTA.
Where the amount of input tax exceeds the amount of output tax, a Taxable Person is entitled to a refund of VAT from the FTA.
For each Tax Period, a Taxable Person will be required to submit a VAT Return which contains details regarding the supplies made or received by the Taxable Person.
With respect to sales and other outputs, the Taxable Person will need to report
With respect to purchases and other inputs, the Taxable Person should report:
The amounts of VAT charged and input tax recoverable by the Taxable Person would then need to be netted off in the Tax Return. The resulting amount is the net VAT payable to, or to be refunded by, the FTA (i.e. the net VAT position).
To initiate and access the VAT Return, you should login to the FTA e-Services portal using your registered username and password. In order to begin completing your VAT Return, go to the “VAT” tab on the navigation bar and then go to ‘VAT201 – VAT Returns’ tab. From this screen, click on ‘VAT201 – New VAT Return’ to initiate the VAT Return form.
The below section is a walkthrough of the form including the information required to be completed in each section:
Details of the Taxable Person will be pre-populated and your input is not required. If a Taxable Person has appointed a Tax Agency and a Tax Agent, their details will also appear accordingly. This includes information such as the “TRN” or “Tax Registration Number” for the Taxable Person, as well as their name and address. If you are a Tax Agent submitting the VAT return on behalf of a Taxable Person, you will also see your “TAAN” or “Tax Agent Approval Number” and your associated “TAN” or “Tax Agency Number”, along with the Tax Agent and Tax Agency name populated at the top of the VAT Return. You will also be able to see your VAT Return submission due date here. Please check and ensure that all of this information is correct before going any further.
The form will automatically populate the ‘VAT Return Period’ for which you are currently filing for, the Tax Year end and VAT period reference number.
When completing each box of the VAT Return, you must:
Insert the amount details on sales and all other outputs as follows:
Amount (AED): Enter all amounts relating to sales and other outputs net of VAT and for each Emirate, where applicable, according to the provisions of the VAT legislation.You should also include reductions in value due to credit notes issued
VAT Amount (AED): Enter the VAT amounts relating to sales and other outputs and for each Emirate where applicable. You should also include reductions in the VAT amount due to credit notes issued.
Adjustment (AED): Use this column for any adjustments required to Output Tax as a result of adjustments for Bad Debts. All amounts entered should be VAT amounts only and can only be negative amounts. These should be reported for each Emirate, where applicable, in accordance with the respective Output Tax amounts being adjusted.
Fill in the VAT amount details on expenses and all other inputs.
Recoverable VAT amount (AED): Enter the amounts of recoverable VAT only (not total incurred VAT, in case your ability to recover input tax is restricted). You should also include changes in the VAT amount due to credit notes.
The following fields will indicate your payable tax for the Tax Period
The total value of Output Tax that is due for the Tax Period will be calculated based on the above information. This will be the sum of the VAT and Adjustments columns in the Outputs section.
The total value of Input Tax that is recoverable for the Tax Period will be calculated based on the above information. This will be the sum of the VAT and Adjustments columns in the Inputs section.
This will be the total due tax for the period less the total recoverable tax for the period and will indicate your net payable or recoverable tax for the current Tax Period.
If the figure in Box 12 is more than the figure in Box 13, the difference is the amount of VAT that you must pay. If the figure in Box 12 is less than the figure in Box 13, then you will be eligible to request a refund for the net amount of recoverable tax.
If you do not wish to request for a refund of the excess recoverable tax, your excess recoverable tax will be carried forward to subsequent Tax Periods and can be used to offset against payable tax and/or penalties, or you can apply for a refund later at any point in time.
If you are in a net recoverable position, an option will be available on the VAT Return to request a refund of the excess recoverable tax.
If ‘Yes’ is selected, you will be required to complete the VAT refund application (Form VAT311) after the VAT Return Form is submitted.
If you select ‘No’, your excess recoverable tax will be carried forward to subsequent Tax Periods and can be used to offset against payable tax and/or penalties.
Once you have finished filling in the VAT Return form, tick the box next to the declaration section.
Please note that all of the relevant authorized Signatory details and information will be prepopulated based on the information that has already been provided upon the completion of your Taxable Person records.
Once you are certain that all of the information is correct, click on the Submit button at the bottom right hand corner of the screen. After you have submitted the form you will receive an e-mail to confirm the submission
(Please look in your spam folder if you have not received it within 5 minutes).
In order to pay for your VAT liability and administrative penalties, please follow the instructions below.
NOTE: You can view your Transaction History and Payments under the “VAT Transaction History” box placed within ‘My Payments’ tab as shown below. These include your transactions and payments for your periodic VAT Returns as well as any penalties that could be applicable in relation to your VAT Returns, if applicable (e.g. late filings or payments for your VAT Returns or other).
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