In a new VAT Return document, first of all you need to fill in the fields in the upper area of the form.
The upper area of the "VAT Return (Create)" form
In the Tax Year field, specify a year for which the tax information will be prepared. In the Period Reference Number, you can select the appropriate tax period.
The VAT Return Period From and to fields show the default start and end dates of the selected tax period, respectively.
<Auto> in the Number field indicates that a number to this document is assigned automatically when you save the document.
In the Entity field, select an entity of your company for which this document is being prepared. The Entity field is available if the Multi-Company Accounting option is selected on: Administration > Settings > General Settings. You can select your personal default entity to appear in documents; for this, refer to Personal Settings. If you have not selected your default entity, the entity defined first will be used as the system default value.
Notice the FTA VAT Returns User Guide hyperlink. Click this hyperlink to open the "FTA VAT Returns User Guide" if you need more information on preparing the VAT return.
To initially fill out the document or to update the displayed figures, click the Fill button on the toolbar.
The "VAT Return (create)" form with the data
Box descriptions
1 - Standard-rated Supplies in | This row (repeated for each emirate) should Include the net value of standard-rated supplies made by you in the emirate and the VAT due on these supplies. Include any changes in the supply and VAT amounts due to credit notes issued and errors that you are allowed to correct for previous Tax Periods. |
2 - Tax refunds provided to tourists under the tax refunds for tourists scheme | This row should include the net value and VAT due on any sales to tourists under the official scheme of tax refunds for tourists. |
3 -Supplies subject to reverse charge provisions | This row should include the value of services received which are subject to VAT under the reverse charge mechanism. Include only the net value of these services and the VAT amount due on these services. |
4 - Zero-rated supplies | This row includes the value of supplies of goods and services which are subject to VAT at 0% ("zero-rated supplies"); no VAT should be reported. |
5 - Exempt supplies | This row includes the value of exempt supplies; no VAT should be reported. |
6 - Goods imported into the UAE | This row includes the net value and VAT amount due on goods which have been imported into the UAE. It is auto-populated based on imports you have declared in your customs declarations. |
7 - Adjustments to goods imported into the UAE | This row is populated only if the data that appeared in Box 6 regarding goods imported into the UAE is incomplete or incorrect. |
8 - Totals | This box includes automatically calculated totals for three columns in the Outputs section. The totals are: the total net amount, total output tax due to the FTA, and total of adjustments applicable to that tax for the Tax Period. |
9 - Standard-rated expenses | This row contains information on the standard-rated purchases on which you want to recover VAT. Enter the net values in the Amount (AED) column, the VAT amounts related to these purchases in the Recoverable VAT Amount (AED) column (include only the VAT amounts you are entitled to recover). |
10 - Supplies subject to the reverse charge provisions | This row contains information on VAT that you can recover on purchases made under the reverse charge mechanism and declared in Boxes 3, 6, and 7. |
11- Totals | This row includes automatically calculated totals for three columns in the Inputs section. These totals are: the total net value of expenses including imported goods, the VAT you are entitled to recover, and any adjustments made to Recoverable VAT. |
12 - Total value of due tax for the period | This box includes the total value of Output Tax that is due for the Tax Period. It is calculated as the sum of thevamounts in VAT Amount (AED) and Adjustments columns in the Outputs section. |
13 - Total value of recoverable tax for the period | This box includes the total amount of Input Tax that is recoverable for the Tax Period. It is calculated as the sum of the Recoverable VAT (AED) and Adjustments columns in the Inputs section. |
14 - Payable tax for the period | This box includes the total due tax for the period less the total recoverable tax for the period and represents your Net Payable or Recoverable Tax (if the amount is negative) for the current Tax Period. |
Reviewing the data
To help you prepare the most complete and correct report, the form includes the following elements for each row (see the screenshot below):
- A question mark at the end of each row is clickable and displays a tooltip with information about the row.
- The Details hyperlink to a related report which lists the documents included for the row (appropriate box) and which you can use to verify the data in the row. Check whether the list is complete and enter and post the documents missing from the list.
A sample row in a VAT Return document
If the amount in Box 14 is positive, you must pay this amount to the Federal Tax Authority.
If the amount is negative, you can request a refund of the excess recoverable tax. When submitting the online VAT return form on the FTA website, you will need to select the check box 15 on the VAT Return online form, and then to complete the VAT refund application (Form VAT311) after the VAT Return form is submitted.
If you do not select the check box, your excess recoverable tax will be carried forward to subsequent tax periods and offset against Payable Tax and/or penalties.
The toolbar buttons
After filling out the form, click the Save button to save your work or Save and close to save and close the document. For descriptions of other buttons, see Document Toolbar.