A VAT return reports the transactions and adjustments for the tax period assigned to the business. Use the filing and payment deadlines shown in EmaraTax. Filing the return and paying the balance are separate steps.
Practical review checklist
- Reconcile sales, purchases, imports and credit notes to the ledger.
- Review unusual balances and explain adjustments.
- Keep the approved working papers, submission receipt and payment confirmation.
Check the rules for your transaction
Use the current official FTA guidance and legislation and VAT public clarifications. This introductory guide does not cover every exception. Confirm the requirements for your business and the period concerned.
Need help reviewing your records?
Explore BWMC VAT consultancy or contact the team with the transaction type, reporting period and issue you need to resolve.