UAE / VAT
UAE VAT voluntary disclosures: when you must correct an error
If an error in a submitted VAT return changes the tax due by more than AED 10,000, a voluntary disclosure is required rather than a fix in the next return.
Sample article: written for this prototype. Check the official source before relying on it.
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.
Official sourceUAE Federal Tax Authority
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