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Tax, audit and compliance specialists work together, so nothing falls between advisers.
Tax Health Check in the UAE: VAT and Corporate Tax Risk Review
A tax health check is a review of a business's VAT, corporate tax and related compliance to find errors, missed filings, penalty risks and planning opportunities before the Federal Tax Authority does. SGA World reviews your registrations, returns, records and elections, rates each issue by risk, and recommends fixes, including voluntary disclosures where needed.
- Ministry of Economy and Tourism approved auditor
- 500+ clients
- Dubai & Abu Dhabi
Tax health check at a glance
- Covers
- VAT, corporate tax, transfer pricing
- Output
- Risk-rated findings and fixes
- Timing
- Before filing, audit or FTA review
- Fixes
- Voluntary disclosures where needed
- Also
- E-invoicing and excise readiness
UAE businesses now deal with VAT, corporate tax, transfer pricing rules and, soon, e-invoicing. Small errors repeated every month can build into large penalties, and many businesses only find them when the Federal Tax Authority (FTA) asks questions.
A tax health check from SGA World finds those issues first. We review your registrations, returns, records and tax positions, rate each finding by risk and tell you exactly how to fix it, including whether a voluntary disclosure is needed.
- Returns, invoices, input tax and reverse charge
- VAT
- Registration, elections and computation
- Corporate tax
- Related-party pricing and disclosures
- TP
- Voluntary disclosures and process changes
- Fixes
At a glance
Tax Health Check: Key Points
- Purpose: find tax errors and risks before the FTA does.
- Scope: VAT, corporate tax, transfer pricing, and excise or e-invoicing where relevant.
- Voluntary disclosure: correcting errors before an FTA audit notice usually means lower penalties.
- Timing: best done before a corporate tax return, a sale of the business, an audit or a new system.
- Output: a clear report with risk ratings, amounts at stake and recommended fixes.
- Follow-up: we can file the disclosures and fix the processes for you.
What we review
What Does a Tax Health Check Cover?
We tailor the scope to your business, but a typical review covers:
- VAT: registration, tax invoices, output VAT, input tax recovery, blocked expenses, reverse charge on imports, place of supply, designated zone treatment and past returns.
- Corporate tax: registration, tax period, small business relief or QFZP elections, accounting standards, add-backs, interest limits, exempt income and the return.
- Transfer pricing: related-party and connected-person transactions, arm's length pricing and disclosure forms.
- Records: whether books, invoices and contracts meet the 7-year record-keeping rules.
- Readiness: e-invoicing, excise tax and any upcoming changes that affect you.
Common findings
What Problems Does a Tax Health Check Usually Find?
| Area | Typical issue | Risk |
|---|---|---|
| VAT | Input VAT claimed on blocked expenses such as entertainment | Underpaid VAT and penalties |
| VAT | Reverse charge not applied on imported services | Errors in returns |
| VAT | Zero-rating exports without proper evidence | VAT due at 5% |
| Corporate tax | Late registration or wrong tax period | Fixed penalties |
| Corporate tax | Non-deductible items not added back | Understated tax |
| Corporate tax | QFZP claimed without meeting all conditions | Loss of 0% rate |
| Transfer pricing | Owner and group charges not at arm's length | Adjustments and disclosures |
How we work
How Does a Tax Health Check Work?
Step01
Scope
Agree the taxes, periods and entities to review.
Step02
Collect
Gather returns, ledgers, invoices, contracts and FTA correspondence.
Step03
Review
Test samples, recompute positions and check elections.
Step04
Report
Share risk-rated findings, amounts at stake and recommended fixes.
Step05
Fix
File voluntary disclosures and update processes, if you want us to.
Why SGA World
Why Choose SGA World for Tax Health Check?
Ministry-approved audit firm
SGA World is a Ministry of Economy and Tourism approved audit firm, so our reports are accepted where it matters.
Audit and tax in one team
Auditors, VAT, corporate tax and transfer pricing specialists work together, so nothing falls between advisers.
Qualified chartered accountants
A team of chartered accountants qualified in India and the UK, focused on UAE rules.
500+ clients
Mainland and free zone companies, from start-ups and SMEs to regional groups.
Listed with major UAE banks
Our audit work is recognised by major UAE banks for facilities and account reviews.
Voluntary disclosure
What Is a Voluntary Disclosure and When Is It Needed?
A voluntary disclosure is the formal way to correct an error in a VAT or corporate tax return that has already been filed. If an error results in tax being underpaid above the FTA's threshold, the business is generally required to disclose it.
Disclosing before the FTA starts an audit usually leads to lower penalties than if the FTA finds the error. A health check tells you which errors need a disclosure, which can be corrected in the next return, and the likely cost.
See our VAT services and corporate tax services.
Worked example
Example: A Health Check Before the First Corporate Tax Return
A Dubai group of three companies asked for a health check before filing its first corporate tax returns.
- VAT: input VAT had been claimed on staff entertainment, which is blocked; a voluntary disclosure was prepared.
- Corporate tax: one company had registered late; the others had not added back non-deductible fines and part of entertainment.
- Transfer pricing: management fees between the companies had no agreements or pricing support.
- Small business relief: one company qualified and elected it, avoiding unnecessary tax work.
The group fixed the issues before filing, so its first returns were accurate and supported.
What to prepare
What Do We Need for a Tax Health Check?
Registrations
VAT and corporate tax registration certificates.
Returns
VAT returns and any corporate tax returns filed.
Accounts
Financial statements and trial balances for the review period.
Samples
Sales and purchase invoices, contracts and customs records.
Related parties
Group structure and intercompany agreements.
FTA correspondence
Any notices, queries or audits.
Fees and timing
How Much Does a Tax Health Check Cost?
The fee depends on the number of entities, the taxes and periods reviewed, transaction volume, the quality of records and whether you want us to fix issues and file disclosures. We agree a fixed fee for the review, with any follow-up work quoted separately.
Who needs it
When Should a Business Get a Tax Health Check?
Before filing
Before your first or next corporate tax return.
Before a sale or investment
Buyers and investors will look for tax risks.
After an FTA query
When the FTA asks questions or announces an audit.
After a system change
When moving to a new ERP or accounting system.
After staff changes
When the person who handled tax has left.
After fast growth
When new products, markets or entities have been added.
Tax review desk
Find Your Tax Risks Before the FTA Does
Tell us which taxes you file and for how long. We will propose a fixed-fee health check.
We review
- VAT returns and invoices
- Corporate tax registration and returns
- Transfer pricing
- Records and processes
- Voluntary disclosure needs
Location: Dubai & Abu Dhabi
Talk to Our Team
Our offices in Business Bay, Dubai and Al Bateen, Abu Dhabi support clients across the UAE.
Dubai
Office 1923, The Exchange Tower, Business Bay, Dubai
Abu Dhabi
Khalidiya Towers M-B6, W10, Al Bateen, Al Khalidiyah, Abu Dhabi
Talk to an auditor
Tell us your company type, jurisdiction and deadline. We will confirm the scope, timeline and fee.
- WhatsApp us+971 50 627 3556
- Call us+971 4 570 1795
- Email us[email protected]
- Book an appointmentChoose a time that suits you
Prefer a form? Send us a detailed enquiry.
Who prepared this page
Written and reviewed by SGA World's audit and tax team
This guide is prepared by chartered accountants at SGA World Auditing Accounting L.L.C S.P.C in Business Bay, Dubai, a Ministry of Economy and Tourism approved audit firm, and checked against Federal Tax Authority legislation and guidance. It is reviewed whenever the rules change.
- Last reviewed 14 October 2026
- Chartered accountants from India and the UK
- FTA representation through Saif Chartered Accountants
Have a question about your company?
Tell us your activity, jurisdiction and deadline. A chartered accountant will reply.
Ask an expertFrequently asked questions
Tax Health Check – FAQs
Short answers to the questions UAE businesses ask us most. Still unsure?
Talk to our team01.What is a tax health check?
A review of your VAT, corporate tax and related compliance to find errors, penalty risks and opportunities before the Federal Tax Authority does.
02.How long does a tax health check take?
For most small and medium businesses, a few weeks from receiving the documents, depending on the number of taxes, periods and entities covered.
03.Will a health check lead to penalties?
The review itself is confidential. If it finds underpaid tax, correcting it through a voluntary disclosure before an FTA audit usually results in lower penalties than if the FTA finds it.
04.Do you file the voluntary disclosures?
Yes. We can prepare and file voluntary disclosures and amended returns, and help fix the processes that caused the errors.
05.Does the health check cover transfer pricing?
Yes, where relevant. We review related-party and connected-person transactions and the disclosures required with the corporate tax return.
06.Is a tax health check the same as an FTA tax audit?
No. A health check is a private, confidential review for your business. An FTA tax audit is carried out by the authority.
07.Which periods does a health check cover?
Usually the open VAT periods and the first or latest corporate tax period, but the scope can be tailored.
08.Do I need a health check if my accountant files my returns?
It is still useful as an independent check, especially before the first corporate tax return or a sale of the business.
09.Can a health check reduce penalties?
Correcting errors through a voluntary disclosure before an FTA audit usually leads to lower penalties than if the FTA finds them.
10.What do we receive at the end?
A report with each finding, its risk rating, the amount at stake and the recommended fix.
11.Can you represent us with the FTA?
Tax representation is provided through our associate, Saif Chartered Accountants, an FTA-registered tax agency.
References:Federal Tax Authority · UAE Ministry of Finance — reviewed 14 October 2026
