Do you need a VAT review, a return or an error correction?
Choose the work according to the question you need answered and the records already available.
| Your concern | Suitable starting point |
|---|---|
| The current VAT return is due | Return preparation: reconcile the period’s records, assess the treatment and obtain approval before submission. |
| You are unsure whether transactions are treated consistently | Compliance review: agree the periods and transaction types, test the evidence and report issues for action. |
| A particular historical error has been identified | Error assessment: establish the affected periods and tax impact, then determine the applicable correction procedure. |
| The FTA has issued an audit request | Audit support: begin with the notice, questions and response requirements so the evidence addresses the authority’s request. |
A compliance review has an agreed scope and testing approach. It is not an FTA audit or a guarantee that every transaction is correct.
Findings include the records and actions needed to resolve each issue.
Choose a review that fits the business
We begin with the activities that generate tax risk in your business. A trading company may need emphasis on imports, exports and inventory movements; a service business may need closer attention to customer location, contracts and reimbursed expenses. We agree the periods, entities and transaction categories to be reviewed and document whether testing uses samples or a wider population.
The review can cover output-tax treatment, input-tax recovery, credit notes, invoice records, reconciliations and the way staff apply tax codes. It is a diagnostic engagement. It is not a financial-statement audit, an FTA audit or a certificate that the authority will accept every treatment examined.
Follow transactions from evidence to return
We trace selected transactions through the records and ask why the chosen treatment was used. This can reveal differences hidden by a return total: duplicate purchase entries, inconsistent tax codes or missing evidence for a particular sales classification. We compare the VAT control account with filed returns and payments, then explain unreconciled amounts.
Our review separates an incorrect tax treatment from incomplete documentation and a weakness in the underlying process. Those findings require different responses. A missing invoice may need supplier follow-up; a recurring coding error may need a system change as well as an assessment of earlier periods. Current legislation and relevant FTA VAT guidance provide the framework for the technical review.
Turn findings into assigned actions
The findings record sets out the observation, supporting evidence, potential effect and recommended action. Where the amount is not yet established, it is labelled for investigation rather than presented as a final liability. We discuss the report with the responsible team and agree which matters need immediate work, further technical analysis or a change to routine controls.
If the evidence suggests an earlier return is wrong, we assess the correction route through a separate scope. The review itself does not submit a voluntary disclosure or amend a return. That distinction gives management a clear opportunity to review the facts, calculation and proposed filing before authorising action.
Improve the process that produced the issue
Recommendations should fit how your business operates. We may suggest an invoice checklist, clearer responsibility for export evidence, a monthly reconciliation or restricted access to sensitive tax codes. Follow-up testing can be agreed after changes have been implemented. The value of the review lies in both resolving the identified issue and helping the team spot similar problems earlier.
Documents and records to prepare
Tick the records you already have. The final request depends on your entity, the period and the work agreed. Please do not send financial records through this website.
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Related reading: Found a UAE VAT error? How to assess the correction and prepare the evidence.
How the work starts
Define the review
We map the activities and known concerns, then agree the review periods, testing approach and evidence required.
Test and discuss
We examine the records, raise factual questions and distinguish confirmed findings from unresolved matters.
Report and prioritise
We explain the findings and proposed actions, with any correction or implementation work separately defined.
What affects the scope and fee?
- Review periods and number of entities
- Transaction types and testing coverage
- Record accessibility and reconciliation gaps
- Depth of technical analysis and follow-up
We set out the deliverables, responsibilities and fee in the proposal. Work outside that scope is discussed before it is added.
VAT compliance review FAQs
How is this different from routine VAT return filing?
Return preparation focuses on reporting an assigned period using the available records and agreed checks. A compliance review examines selected treatments, evidence and processes in more depth across the agreed scope. It can be useful even when returns were filed on time, because timely submission alone does not establish that every treatment was correct.
Is a VAT review the same as an FTA audit?
No. This is an independent review commissioned by your business. The FTA decides whether to conduct its own audit and what information it needs. We define the testing and reporting we perform, but a completed review does not prevent an authority enquiry or guarantee that the FTA will agree with every conclusion.
Will you review every transaction?
That depends on the engagement. We may use risk-based samples, targeted testing or a full population for particular categories. The proposal states the coverage and the report explains any limitation caused by missing records. If early findings indicate a wider issue, we discuss expanding the work before assuming additional testing is included.
What happens if you find a historical error?
We document the evidence, identify affected periods and estimate the amount only where the records support a calculation. We then recommend the appropriate assessment and correction work. Any filing action requires a defined scope and authorisation; we do not silently offset an old error in the next routine return.
Can our own finance team implement the recommendations?
Yes. The report can assign practical actions to your team, such as changing invoice checks or improving reconciliations. We explain the intended control and evidence of completion. If you want help implementing software changes, training staff or retesting the process, we can agree those tasks and responsibilities separately.
Sources and further reading
Original page research: 5 October 2026. Service comparison and preparation checklist updated: 9 October 2026. Requirements can change; check the linked authority guidance for the latest position.
- FTA VAT topics and filing requirements
- FTA Taxpayer Charter
- Tax Procedures Law, as amended: record keeping, disclosure and audits
