UAE VAT Return Format has been published to FTA site. You can find it in the menu under partners, below Tax Accounting Software Vendors in Requirements.
UAE VAT Return Format is on page 48 under Appendix 8 – VAT Return Format. The VAT Return Format start from page 48 and ends at page 57.
To simplify the document and avoid confusion we have cut the pdf from page 48 to page 57.
To download only the VAT Return from our server click the link below:
The work done here by FTA is really appreciable. The document is very precise and self-explanatory. It gives the description of each field to be filled in detail.
The VAT returns are required to be filed electronically on FTA portal. As prescribed by FTA, the acceptable format will be either in excel (.xlsx) and .xml format.
Reference:
If the registrant is using the software that is approved by FTA, return filing will be available in the software.
UAE VAT Return will consist of the consolidated details of total supplies. These Supplies include both purchase and sales, VAT collected on supplies, recoverable input VAT paid on purchases, and the total tax due.
Article 64 of the Executive Regulations has prescribed the mandatory details to be given on a VAT return. See image below for reference:
Summary of Details to be filled in UAE VAT Return Format
Details of Registrant
Giving your TRN number in the VAT return is mandatory. TRN is provided by the FTA when you register for VAT. Name and address details are also to be mentioned in VAT Returns.
An accounting software which complies with UAE VAT Return Format will auto-populate them for you.
VAT Return Period
VAT Return period consists of 3 details to be furnished, that is VAT return period, Tax Year and VAT Return Reference number.
VAT on Sales and all Other Outputs
Here you will enter details of sales made during the tax period. Standard supplies related to each emirate has to be mentioned differently.
Thus, it is clear that the registrant needs to maintain the records accordingly to avoid last minute delays.
In addition to the above, supplies related to reverse charge, zero-rated supplies, supplies to registered customers in other GCC implementing states, exempt supplies. import VAT accounted through UAE customs etc are to be furnished.
It is clear from the UAE VAT Format by FTA that zero-rated supplies, exempt supplies and the supplies made to registered customers in other GCC implementing state doesn’t attract VAT.
View the screenshot below for reference:
Lastly, the totals of both the column are given below referred as A1 and A2.
VAT on Expenses and all other Inputs
VAT related to expenses (that are used for taxable supply) and all other kinds of inputs are reported in this section.
This includes Standard rated expenses, supplies subject to reverse charge and amendments if any. At the end, the totals of both the column are given below and referred as A3 and A4.
Net VAT Due
The Net amount of VAT due is calculated as below:
- The total value of due tax for the period referred here as A5, where A5 = A1 + A2.
- The total value of recoverable tax for the period referred here as A6, where A6 = A3 + A4.
- Net VAT due(or reclaimed) for the period referred here as A7, where A7 = A5 – A6.
- If the amount of output is less than the input amount, then the registrant is eligible for a refund. Thus, if the registrant willing to claim he should provide yes in this column.
In case the registrant doesn’t take the refund the balance VAt will be adjusted in preceding tax periods.
Additional Details
The above details will be applicable to all the VAT registrants. Apart from the above-mentioned details, the return format also consists of other additional details as listed below:
- Profit Margin Scheme applicability.
- Imported Goods transferred to other GCC implementing states.
- VAT paid on personal imports via Agents.
- Transportation of own goods to other GCC states.
- Recoverable VAT paid in other GCC implementing states.
- Tax Refunds for Tourists Scheme.
Declaration
At the end, the registrant signs a declaration with following details:
- Online Username (English)
- Online Username (Arabic)
- Declarant name (English)
- Declarant name (Arabic)
- Emirates Identity Card number
- Passport number (if no Emirates ID available)
- Declarant mobile country code
- Declarant mobile number
- e-mail address
- Submission Date
Disclaimer: The explanations provided here are for educational purpose and does not give any legal binding against the law. Authenticate references from the Law have been provided for the understanding.
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If you have any queries please share in the comment section below. I will be more than happy to assist you.
Dear Sir,
Thank you very much – your site have lots of information and easy to understand about GCC VAT and other related details .
Thanks, dear. Happy to know you liked it. Share it with your friends and colleagues.
Mr. Fahim
I have a question. Sales of 2017 returned in 2018.Then customer is asking new items in that returned, so our invoice must have the tax or not? We need to issue a credit note of 2017 but also we need to make new invoice of new items so this invoices tax should be included or not?
The returning of good for 2017 can be settled by credit note. New items issued will be with VAT applicability and thus new invoice with vat will be issued.
Is there any way to download the filed return from FTA site?
No. Not that I know of. Will inquire and update.
YES, YOU CAN DOWNLOAD AFTER LOGIN.
1. DOWNLOAD – 3RD OPTION
2. GO TO RETURN – VAT & EXCISE TAX – 3RD OPTION
3. REFUND REQUEST EXCEL – SELECT LAST OPTION
HOPE, DONE YOUR QUESTION
Thanks, Yunus Khan for your input
sir ,we issued a TAX CREDIT NOTE in current tax period against the sales of previous tax period . so how we can adjust the amount while doing the current tax return. shall we need to show the amount in VAT Adjustment column??
Yes, it will be reported in VAT Adjustments under Standard Rate
We have made mistake in VAT return, We have shown VAT payable and VAT receivable figure in Sales and Purchase column instead of showing Sales and Purchase amount .?
1. Now can we file voluntary disclosure.
2. Or should be adjust in next VAT return.
3. VAT penalty will be applicable.
Please suggest.
Voluntary disclosure to be filed to avoid any kind of penalty.
We are planning to construct a new plant which will take almost 1 year. We will not have any Sales/Supplies till the First return period.
We have made various expenses prior to tax registration period (not much prior just 6 months), will we be able to claim the VAT for the expenses made prior to the vat return period with first vat return.
If Yes, How we will show in return?
Yes, the UAE VAT laws allow the recovery of input tax paid on goods, services and imported goods prior to the date of VAT registration. This will be allowed, only if the goods and services were used to make supplies that give the right to input tax recovery upon tax registration. This implies that the purchases/expenses on which VAT was paid before registration were used in making taxable supplies after registration.
The recovery of Input VAT will be in accordance with the general provisions of input TAX recovery and more importantly, the recovery should be done in the VAT Return submitted for the first Tax Period following Tax Registration.
However, the UAE VAT also stipulates certain exceptional scenarios in which VAT paid before registration cannot be recovered. The following are the instances:
1. Goods and Services purchased for the purpose of making non-taxable Supplies. This implies that you can recover VAT, only if it is used for making taxable supplies including zero-rated supplies.
2.Input Tax related to the part of the Capital Assets that depreciated before the date of Tax Registration. This implies that If part of the asset is depreciated then Input tax cannot be recovered on such assets to the extent such assets are depreciated. For example, if you purchase a fixed asset with an expected life of 10 years and when you register for VAT the asset has only 3 years of use left. In this case, you can reclaim only 30% of the VAT you originally paid.
3. Input VAT on service received more than 5 years prior to the date of tax registration will not be allowed to be reclaimed. This restriction is applicable only for services and not applicable for goods.
4.If such goods were moved to another GCC country before tax registration.
Except for the instances listed above, in all other cases, you will be eligible to recover VAT paid before registration, if it is used for making the taxable supply.
Source: http://www.tallysolutions.com/mena
DEAR SIR,
I WANT TO KNOW MY COMPANY HAS PAID VAT ON IMPORT IN 2018 WHEN VAT LAW IS NEWLY STARTED, (THAT TIME OUR TRN# NOT LINKED WITH CUSTOMS DEPARTMENT) THAT;S WHY WE HAD PAID VAT ON IMPORT.
NOW MY QUESTION IS CAN WE CLAIM REFUND FOR THIS PAID VAT NOW (APRIL-20 TO JUNE-20 VAT PERIOD)?
If you have directly paid the VAT in your company name then you can claim through voluntary disclosure.
Sir,we are a trading company locate at Dubai Aviation Free zone.we don’t have any related company in uae mainland nor outside the UAE.
Kindly confirm do we have to file with Electronic Substance Report(ECR) or not.
Pls also confirm the details of ECR.
Thanks
Ahsan
Hi Ahsan,
According to my knowledge:
The Regulations apply to financial years commencing on or from 1 January 2019. Entities that are within the scope of the Regulations are required to submit an annual Notification form to their Regulatory Authority, and complete and submit to the same Regulatory Authority an Economic Substance Report within 12 months from the end of their financial year (e.g. 31 December 2020 for entities with a financial year ending 31 December 2019). An entity is not required to meet the Economic Substance Test and file an Economic Substance Report for any financial period in which it has not earned income from a Relevant Activity or if it meets the conditions for being exempt. A Notification form will need to be submitted regardless. Failure to comply with the Regulations can result in penalties, spontaneous exchange of information with the Foreign Competent Authority (as defined in Article 1 of the Regulations), as well as other administrative sanctions such as the suspension, revocation, or non-renewal of the entity’s trade license or permit.
Hence It is not required by you. For more information, you can check here: https://www.mof.gov.ae/en/StrategicPartnerships/Pages/ESR.aspx
Sir,
can you elaborate the relevant activities….because most of people doesn’t know about this and confused.
Thanks
Ahsan
Hope this will clear your remaining doubts:
https://www.difc.ae/business/operating/economic-substance-regulations/#:~:text=The%20Relevant%20Activities%20under%20the,Investment%20Fund%20Management%20Businesses