UAE VAT201 Return — FTA e-Services Filing

Confirm the client's TRN (15-digit Tax Registration Number), their filing frequency (quarterly is standard; monthly for large businesses directed by FTA), the tax period start and end dates, and the Emirate(s) in which they operate. Identify whether the entity is a single registrant or part of a Tax Group, and whether any Designated Zone suppliers are involved — both conditions trigger separate handling not covered by this workflow.

Gather the minimum and recommended source documents for the period. At minimum a full bank statement is required. Sales invoices are needed for any zero-rated or export supplies; purchase invoices are needed for input tax claims above AED 1,000; customs declarations are needed for any imported goods (Box 6). Obtain the prior-period VAT201 to check for any excess input tax carried forward.

Classify all income lines from the bank statement and sales invoices. Standard-rated domestic supplies (5%) go to Box 1 with Emirate breakdown across sub-boxes 1a–1g. Zero-rated exports of goods or services to non-residents without a UAE establishment go to Box 4. Exempt supplies (financial services, residential property resale, bare land, local passenger transport, life insurance) go to Box 5. Reverse-charge output on services received from non-resident suppliers is reported in Box 3. Total output VAT feeds Box 8.

Classify all expenditure lines. Standard-rated domestic purchases with a valid tax invoice go to Box 9 (value) and Box 11 (input VAT). Reverse-charge input on non-resident services goes to Box 10. Import VAT on goods cleared through customs goes to Box 6 (value + VAT) and Box 11. Apply blocked-input rules under Executive Regulation Article 53 before claiming: entertainment/hospitality is blocked, motor vehicle costs are blocked (unless qualifying exception applies), and employee personal benefits are blocked. Mandatory employee health insurance is claimable.

Reconcile total output VAT (Box 8) against total recoverable input VAT (Box 11 + Box 10) to arrive at the net VAT payable or refundable (Box 12). If a refund is due, flag that FTA refunds require a separate refund application and are subject to audit. Prepare a summary reconciliation for the client's approval. Lodge the completed VAT201 via the FTA e-Services portal before the filing deadline (28 days after the end of the tax period). For errors in prior returns exceeding AED 10,000, prepare a Voluntary Disclosure.