VAT in the UAE is a self-assessment tax. Accordingly, registrants themselves declare the amount of VAT which is payable to/or recoverable from the FTA as part of their VAT return submission requirement.
The FTA has a right to establish or verify the registrant's VAT liability by way of a tax audit and can therefore examine the registrant's records. A tax audit provides the FTA with a mechanism for checking whether a VAT return is correct.
The FTA will, based on risk factors, identify registrants to be audited and the regularity of such tax audits. The
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Web page updated on 17 Mar 2025 16:51