VAT Voluntary Disclosure in UAE

When should a Voluntary Disclosure be filed ?

A Voluntary Disclosure must be submitted in the following situations:

• An error in a VAT return or tax assessment results in understated VAT payable
• An incorrect tax refund application leads to a refund claimed in excess of entitlement
• An error results in overstated VAT payable
• A tax refund application results in a lower refund than eligible

A Voluntary Disclosure is not required if the underpaid tax does not exceed AED 10,000, the error can be rectified in the VAT return for the period in which it is identified.

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