What needs checking before a VAT return is submitted?
The return should agree with the transaction records and accounting reports for the registered tax period.
| Check | What the review needs to establish |
|---|---|
| Sales and credit notes | Reconcile the sales register to the ledger and explain transactions using different VAT treatments or falling near the period end. |
| Purchases and expenses | Match proposed input-tax claims to invoices and business use; a software tax code alone does not establish recoverability. |
| Imports and exports | Match customs and shipment records to the accounts, with explanations for differences and support for the treatment used. |
| Submission and payment | Confirm who approves the figures, who files the return and who settles the tax; retain evidence of each completed step. |
Check the actual period and due date in EmaraTax. VAT returns and payments are generally due within 28 days of period end.
We agree the document timetable and payment responsibility at the start, whether your books are maintained by our team or your existing accountant.
Work to the registered tax period
The FTA states that VAT returns and related payments are generally due within 28 days after the tax period ends. We check the period and actual due date in your tax account, including any applicable official changes, rather than assuming every business files on the same schedule. Read the FTA filing guidance.
Our timetable works backwards from that date. It sets when your team provides documents, when open questions must be resolved and who approves the return. Early access to complete records gives time to investigate differences. If you approach us close to the deadline, we review the remaining work before confirming what can be completed.
Reconcile the figures before filing
We compare the VAT reports with the general ledger and supporting records. The review can include sales classifications, credit notes, purchase invoices, import records and reverse-charge transactions. Differences are placed in a query list with an owner and explanation. The depth of transaction testing is agreed in the engagement; routine return preparation is different from a full compliance review.
An invoice marked with VAT does not automatically establish that all of the tax is recoverable. We flag expense categories and mixed-use costs that need review and ask for the supporting business explanation. Transactions outside the ordinary pattern are considered on their facts instead of being forced into the most common software tax code.
Keep approval and payment responsibilities clear
You receive a draft summary of the return, significant adjustments and outstanding assumptions. Submission follows your approval and the agreed authorisation. We retain the submission acknowledgement and reconcile the resulting tax-account position. Payment is a separate step: the proposal identifies who makes it and how proof of settlement will be provided.
Create a useful filing record
The period file brings together the submitted return, reconciliations, working schedules and agreed explanations. Where we identify a recurring problem, such as missing supplier details or inconsistent export evidence, we suggest a practical change to the source process. Historical errors are assessed separately so that a current return is not used as an unsupported shortcut to correct the past.
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: Your first UAE VAT return: a records and review checklist.
How the work starts
Collect and reconcile
We receive the period records, compare the VAT reports with the accounts and raise missing-information queries.
Review and approve
We explain material adjustments and provide the draft return for authorised management approval.
File and close
We support submission, record the acknowledgement and document the payment responsibility and completed period file.
What affects the scope and fee?
- Transaction volume and number of registrations
- Condition of accounting records
- Imports, exports and mixed activities
- Extent of review and historical corrections
We set out the deliverables, responsibilities and fee in the proposal. Work outside that scope is discussed before it is added.
VAT return filing FAQs
Can you file using reports from our own accounting software?
Yes. We work with Zoho Books, QuickBooks and Xero, and can review an agreed export of your records. We still need supporting documents and explanations for unusual transactions. A software-generated VAT report is the starting point for preparation; it does not remove the need to reconcile totals and assess the tax treatment.
Do you also pay the VAT on our behalf?
The engagement must say who is responsible for payment and how it will be authorised. We can provide the filing result and agreed payment information, but submission and settlement are separate actions. Your team should confirm that payment has reached the correct tax account rather than rely only on a transfer instruction.
What if there was no trading during the period?
Tell us about all activity, including expenses, credit notes, imports and adjustments, before describing the return as nil. We review the account and confirm the filing required for the assigned period. A quiet trading month does not by itself establish that there are no reportable entries or that a filing obligation has ended.
Can you take over from our previous accountant?
Yes. We request the prior returns, working papers, opening VAT balances and unresolved queries, then agree a handover date. If those records are incomplete, we explain the additional reconciliation needed. A clear cut-off prevents the same invoice being included twice or missed while responsibility moves between advisers.
Will you correct errors from earlier VAT returns?
We can assess them, but we do not automatically put every historical error into the current return. We identify the affected periods, evidence and tax impact before selecting the appropriate correction route. Voluntary disclosure or reconstruction work is scoped separately when it falls outside the agreed recurring filing service.
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
- Tax Procedures Law, as amended: record keeping, disclosure and audits
