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VAT Registration & Compliance (FTA Compliance)

In the UAE, VAT registration and compliance are governed by Federal Decree-Law No. (8) of 2017 and Executive Regulations under Cabinet Decision No. (52) of 2017. Article 13 mandates registration if taxable supplies and imports exceed AED 375,000 annually, while Article 17 allows voluntary registration above AED 187,500. Registrants must keep records (per Article 78) for at least five years, issue tax invoices (Article 59), and file VAT returns (quarterly or monthly) under Article 64. Non-compliance leads to administrative penalties. At ZippTax, we ensure clients register only when required. Our streamlined process minimizes effort and disruption, with our platform providing easy document sharing and live updates.

VAT Return Filing & Advisory

VAT return filing in the UAE is governed by Federal Decree-Law No. (8) of 2017 on Value Added Tax and Cabinet Decision No. (52) of 2017 on the Executive Regulations. As per Article 64 of the Decree-Law, every taxable person must submit a VAT return for each tax period in the form prescribed by the Federal Tax Authority (FTA), usually on a quarterly or monthly basis. Article 65 outlines the due date for payment of tax, which is typically within 28 days from the end of the tax period. Additionally, Article 72 of the Executive Regulations mandates that VAT returns must include details of taxable supplies, output tax due, input tax recoverable, and net VAT payable or refundable. Failure to submit accurate and timely returns can lead to penalties under the FTA’s Administrative Penalties Regulations.
ZippTax has more in row with the expert advise from our team with ample indulgement of Technology of advisory. Will take through some of them with references to relevant provisions from Federal Decree-Law No. (8) of 2017 on VAT and its Executive Regulations (Cabinet Decision No. (52) of 2017):

1. VAT Registration Requirements

Advise clients on mandatory registration if taxable supplies exceed AED 375,000 annually, and voluntary registration if above AED 187,500.
Provision: Article 13 & 17 of the VAT Law
2. Group VAT Registration Eligibility

Evaluate if companies under common control can register as a VAT Group to simplify compliance and avoid intercompany VAT.
Provision: Article 14 of the VAT Law
3. Proper Tax Invoice Issuance

Ensure clients issue tax invoices with all required details for taxable supplies above AED 1,000.
Provision: Article 59 of Executive Regulations
4. Accurate and Timely VAT Return Filing

Guide on preparation and filing of VAT returns within 28 days of the tax period’s end.
Provision: Article 64 of the VAT Law
5. VAT Payment and Due Date Compliance

Advise on timely payment of VAT due to avoid penalties. Payment is due with the VAT return.
Provision: Article 65 of the VAT Law
6. Input Tax Recovery

Educate on eligibility and documentation for input tax claims, ensuring compliance with recoverability rules.
Provision: Article 54 & 55 of the VAT Law
7. Record Keeping and Retention

Advise clients to maintain VAT records for at least 5 years (15 years for real estate-related transactions).
Provision: Article 78 of the VAT Law & Article 2 of Executive Regulations
8. Reverse Charge Mechanism (RCM)

Identify transactions where VAT is due under RCM, especially imports and certain cross-border services.
Provision: Article 48 of the VAT Law
9. VAT Treatment of Zero-Rated and Exempt Supplies

Assist in classifying goods and services correctly under standard, zero-rated, or exempt categories.
Provision: Articles 45–47 (Zero-rated) & Article 46 (Exempt supplies)
10. Responding to FTA Audits and Notices

Prepare clients for potential FTA audits and ensure readiness with correct documentation and reconciliations.
Provision: Article 77 & 78 of the VAT Law

VAT Registration & Compliance (FTA Compliance)

VAT Return Filing & Advisory

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