Review data readiness for the next VAT return
We align the period, ledgers, invoices and supporting documents to identify questions and next steps before return preparation.
Which review is relevant?
Choose the current situation. The result only routes the next step and is not FTA clearance.
What we review
The health check considers preparation data and working reconciliations but is not a statutory audit or an FTA determination.
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Scope 01
Period and registration details
We clarify VAT registration status and the assigned Tax Period rather than assuming them from turnover or a prior filing.
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Scope 02
Ledgers and invoices
We align available sales, purchase and VAT ledgers with source documents within the agreed scope.
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Scope 03
Supporting documents
We identify evidence questions, including available materials for reverse-charge transactions.
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Scope 04
Return question map
We compile discrepancies, missing data and next actions before return preparation.
How the health check proceeds
The review is limited to client-provided materials and the agreed period.
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Stage 01
Understand
We clarify registration status, the period, systems and structure of the available data.
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Stage 02
Review
We compare ledgers, invoices and supporting documents and record open questions.
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Stage 03
Prepare
We assemble a discrepancy map, missing-material list and working recommendations.
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Stage 04
Handover
We discuss the health-check findings and agree which data needs attention before the next step.
What the client receives
The format depends on the period, transactions and documents provided.
- Document 01VAT return question map
- Document 02Missing-document list
- Document 03Next steps for data preparation
What the applicable rules say
Only verified general points are shown below. Application to a company requires a separate review of its facts and records.
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Verified point 01
For a resident business, the mandatory VAT registration threshold is generally AED 375,000 and the voluntary threshold is AED 187,500; separate rules apply to non-residents.
Source: UAE Federal Tax Authority
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Verified point 02
A VAT return and related payment are generally due within 28 days after the assigned Tax Period ends.
Source: UAE Federal Tax Authority
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Verified point 03
From 1 January 2026, reverse-charge self-invoicing is removed while supporting documents remain required; excess refundable tax has a five-year reclaim limit, and input VAT may be denied where a supply forms part of a tax-evasion arrangement.
Source: UAE Ministry of Finance
Official sources
Links lead to UAE authority pages or official instruments. The official text takes priority in case of conflict.
Sources reviewed
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UAE Federal Tax Authority
Registration for VAT
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UAE Federal Tax Authority
Filing VAT Returns and Making Payments
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UAE Ministry of Finance
Federal Decree-Law No. 16 of 2025 amendments to the VAT Law
Frequently asked questions
How is a health check different from a statutory audit?
A health check is a limited review of data and working reconciliations for a specific VAT task. It is not a statutory audit or an FTA determination.
Which data is needed for the review?
Registration status and period details, sales and purchase ledgers, invoices and available supporting documents are generally needed.
Which VAT registration thresholds apply to a resident business?
The mandatory threshold is generally AED 375,000 and the voluntary threshold is AED 187,500. Separate rules apply to non-residents, so a threshold alone is not a complete conclusion.
When is a VAT return generally due?
A VAT return and related payment are generally due within 28 days after the assigned Tax Period ends. The company’s actual period must be confirmed.
Can you guarantee the outcome?
No. Any conclusion depends on registration status, the period, transactions, records and applicable VAT rules.
Request sent
We received the contact details and will reply through the channel provided. This is not confirmation of a tax, legal or regulatory outcome.
General information only, not individual tax or legal advice and not a statutory audit. Conclusions depend on the facts, transactions and records.