الإفصاح الطوعي لضريبة القيمة المضافة في الإمارات: متى يجب تصحيح الخطأ

Errors below the AED 10,000 threshold can usually be corrected in the return for the period in which they are found. Above it, the business must file a voluntary disclosure through the EmaraTax portal.

AED 10,000 threshold for a voluntary disclosure

What it means

Penalties are generally lower when a business discloses before the Federal Tax Authority starts an audit, which is why many advisers recommend periodic internal VAT reviews.