FTA-Registered VAT Filing & Compliance Services
Every VAT-registered business in the UAE must file a VAT return through EmaraTax within 28 days of the end of each tax period — whether or not any VAT is owed. The return declares output VAT on sales, recoverable input VAT on purchases, and the net amount payable to or refundable from the Federal Tax Authority.
SGA World — FTA Tax Agency Reg. No. 30004113 and MoE-registered auditors (LC4763-01) — handles the full VAT cycle: reconciliation, return preparation, EmaraTax filing, voluntary disclosures, health checks, and FTA audit representation for UAE mainland and free zone businesses.
UAE VAT Filing & Compliance Services
SGA World provides end-to-end VAT compliance for UAE mainland and free zone businesses — from quarterly returns to FTA audit representation.
VAT Return Preparation & Filing
Full reconciliation of output and input VAT. We classify every transaction, apply blocking rules, and file through EmaraTax before the 28-day deadline — monthly and quarterly.
VAT Health Check
Independent review of VAT records and returns — typically covering 2–4 periods. Identifying misclassifications, overclaimed input VAT, reverse charge omissions, and missing export evidence.
Voluntary Disclosure
Errors in filed returns corrected via EmaraTax Error Correction. Proactive disclosure reduces FTA penalties to 5% of unpaid tax versus 50%+ if found on audit.
VAT Refund Applications
We prepare and submit EmaraTax refund applications for export-heavy businesses, real estate developers, and start-ups with consistent input VAT excess.
FTA VAT Audit Representation
As FTA Tax Agency No. 30004113, we represent clients in FTA VAT audits, assessments, objections, and reconsideration requests — managing all correspondence.
Reverse Charge & Designated Zones
Specialist advisory on reverse charge for imported services, Designated Zone goods movements, import VAT, and UAE Customs interaction.
VAT Grouping & Consolidated Returns
Businesses with multiple UAE entities under common ownership may register as a VAT group, filing a single consolidated return. We manage the grouping application, internal supply treatment, and consolidated reconciliation.
FTA Objections & Tax Appeals
Where the FTA issues a tax assessment you disagree with, we prepare and file the formal objection, reconsideration request, and Tax Disputes Resolution Committee (TDRC) appeal on your behalf.
We Make VAT Filing Simple —
So You Never Miss a Deadline
Records Collection
Sales invoices, purchase invoices, import declarations, bank statements, and expense claims for the tax period.
VAT Classification
Every transaction classified: standard-rated (5%), zero-rated (0%), exempt, out-of-scope, or designated zone.
Return Preparation
Output VAT totalled, input VAT net of blocked amounts and apportionment. Return presented for your approval.
EmaraTax Filing & Payment
Approved return filed through EmaraTax before the 28-day deadline. Confirmation and VAT payable amount shared.
UAE VAT Compliance — Return Filing, Health Checks, FTA Audit
VAT Rates and Input Tax Rules
Correctly classifying each supply is the foundation of an accurate VAT return. Misclassification is the most common cause of FTA audit adjustments.
| VAT Treatment | Rate | Examples | Input VAT Recoverable? |
|---|---|---|---|
| Standard-rated | 5% | Most goods and services, commercial property, professional fees | Yes |
| Zero-rated | 0% | Exports outside UAE/GCC, international services, education, healthcare | Yes |
| Exempt | Exempt | Financial services on margin, local transport, bare land, residential resales | No |
| Out of Scope | N/A | Salary, dividends, transactions entirely outside UAE | No |
Input VAT Blocking Rules
- Entertainment — 50% blocked: hospitality, food, drinks for non-employees
- Personal use — fully blocked
- Motor vehicles — blocked unless exclusively for business
Input VAT Apportionment
Where a business makes both taxable and exempt supplies, input VAT must be apportioned: (taxable revenue ÷ total revenue) × 100.
Reverse Charge on Imported Services
Where a UAE VAT-registered business receives services from a non-UAE-registered supplier — overseas SaaS, legal, management fees, HQ charges — it must self-account for VAT via the reverse charge.
Why Choose SGA World for UAE VAT?
FTA Tax Agency — No. 30004113
We represent clients directly before the FTA in audits, objections, and reconsideration requests.
FTA Tax Agent — No. 20057261
Our FTA-registered Tax Agent (valid March 2028) leads all VAT engagements and signs FTA correspondence.
MoE-Registered Auditors — LC4763-01
Audit findings feed directly into VAT review — catching issues pure tax-only firms miss.
Zero Missed Deadlines
We track every client’s 28-day deadline. Advance notice and confirmation after every filing.
Dual Offices — Dubai & Abu Dhabi
Business Bay (Exchange Tower) and Al Khalidiyah (Khalidiya Towers). Available for FTA meetings.
Integrated VAT + CT + TP Team
VAT, Corporate Tax, and Transfer Pricing in one team. No handoffs, consistent treatment.
Related Services
File Your UAE VAT Returns — On Time, Every Time
SGA World handles your complete VAT compliance cycle. FTA Tax Agency. MoE-registered auditors. Dubai & Abu Dhabi.
UAE VAT Tax Invoice Requirements
Every VAT-registered business must issue a tax invoice for each taxable supply. A valid tax invoice is the primary document required to claim input VAT — without it, recovery is blocked.
Full Tax Invoice — Required When:
- Supply to another VAT-registered business
- Supply value exceeds AED 10,000
- Recipient requests a full tax invoice
A full tax invoice must include: supplier name, TRN, date, sequential invoice number, description, unit price, quantity, discount, taxable amount, VAT rate, VAT amount, and total payable.
Simplified Invoice — Permitted When:
- Supply to a non-registered person (retail)
- Supply value is AED 10,000 or less
Requires: supplier name, TRN, date, description, total consideration, and VAT amount charged.
Credit Notes, Debit Notes and VAT Adjustments
Where a supply is cancelled, returned, or the consideration changes after a tax invoice, the supplier must issue a credit note (for reductions) or debit note (for increases). The recipient must adjust their input VAT claim in the same period. FTA audits frequently examine the matching of credit notes across both parties.
VAT on Exports — Zero-Rating and Evidence Requirements
Exports of goods from the UAE are zero-rated — the supplier charges 0% VAT but retains the right to recover input VAT on related costs. However, zero-rating is conditional on holding valid export evidence. Without it, the FTA applies 5% retrospectively.
Required Export Evidence (Goods)
- Customs export declaration
- Bill of lading, airway bill, or courier receipt
- Supplier invoice and delivery order
International Services — Zero-Rating
Services supplied to a recipient not established in the UAE are zero-rated if the benefit is received and used outside the UAE. Requires documentary evidence of the recipient’s non-UAE status.
VAT on Real Estate in the UAE
| Transaction Type | VAT Treatment | Input VAT Recovery |
|---|---|---|
| First supply of residential property (new build) | 0% Zero-rated | Yes — developer recovers input VAT |
| Subsequent supply of residential property (resale) | Exempt | No |
| Bare land (sale or lease) | Exempt | No |
| Commercial property (sale or lease) | 5% | Yes |
| Residential property lease/rental | Exempt | No (apportionment applies) |
| Hotel accommodation | 5% | Yes |
Multi-Tax FTA Audits — What Changed in 2026
From 2026 the FTA runs combined VAT + Corporate Tax + AML audits simultaneously. A mismatch between your VAT return supplies and Corporate Tax revenue is now a direct audit trigger.
Key 2026 Audit Triggers
- VAT supplies vs Corporate Tax revenue mismatch
- Large or recurring VAT refund claims
- Customs import data not matching Box 7 of VAT return
- Significant period-on-period VAT position changes
- Reverse charge omissions on overseas services
- Zero-rated exports without matching Customs records
Common VAT Filing Errors We Fix
- Charging 5% on exports instead of 0% with evidence
- Missing reverse charge on overseas SaaS, legal, HQ fees
- Over-claiming input VAT on entertainment (50% blocked)
- Import VAT not reflected in Box 7 of return
- Credit notes not processed in correct filing period
- Wrong treatment on financial services (margin vs fee)
EmaraTax, Accounting Software and VAT Deregistration
VAT 201 Return — EmaraTax Integration
All UAE VAT returns are filed through the EmaraTax portal via the VAT 201 return form. Your accounting system must map cleanly to the 12 boxes of the return. Compatible platforms: Zoho Books, Xero, QuickBooks, SAP, Wafeq.
SGA World works with whichever accounting platform your business uses — extracting period data, verifying transaction classification, completing the VAT 201 computation, and submitting through EmaraTax.
VAT Deregistration
A VAT-registered business must apply to cancel its VAT registration if taxable supplies fall below AED 187,500 in any 12-month period, or if it ceases making taxable supplies entirely.
Deregistration requires a final VAT return, settlement of all outstanding liabilities, and processing of any refunds due. SGA World manages the full deregistration process and FTA correspondence.