Mandatory VAT registration is required once taxable supplies and imports exceed the mandatory threshold prescribed by the FTA, while voluntary registration is available at a lower threshold. The current thresholds and the calculation basis are set out in the Executive Regulations to Federal Decree-Law No. 8 of 2017. Our team at Asad Abbas & Co. assesses your historical and forecast taxable turnover, confirms the applicable band, prepares the registration file, and obtains the TRN through the EmaraTax portal.

Our VAT consultancy services in Dubai cover registration and deregistration, periodic return preparation and filing, input tax recovery reviews, health checks on historical filings, voluntary disclosures, reconsideration submissions, tax agent representation before the FTA, and advisory on Designated Zone, cross border, and intra GCC transactions. Engagements are scoped as one off assignments, project based reviews, or ongoing monthly retainers depending on filing frequency and internal finance capacity.

Free zone companies remain subject to UAE VAT unless a specific exemption or zero rating applies under the law. Designated Zones enjoy special treatment for goods movements, though services supplied within them generally follow standard mainland rules. Our engagement teams map each supply flow, apply the correct place of supply and treatment under Federal Decree-Law No. 8 of 2017 and its Executive Regulations, and document the position for FTA audit readiness.

Yes. When the FTA opens a VAT audit or issues an information request, our tax agents manage the response end to end, including document assembly, technical rebuttals, reconciliation of contested transactions, and formal submissions under the Federal Tax Procedures Law. Engagements can be scoped to a single audit cycle or as a standing retainer, and clients receive a written case file suitable for internal governance and board reporting.

Yes. Many small and mid sized businesses run finance functions without a dedicated tax specialist. Our retainer model bundles monthly bookkeeping review, quarterly return preparation, FTA correspondence handling, and a light touch health check into a fixed monthly fee. Owners and finance managers receive compliant filings without the overhead of building an internal tax team, and any escalation to a partner is included within scope.

Cross border e commerce raises distinct VAT questions, including place of supply for electronic services, treatment of goods drop shipped from outside the UAE, and the interaction with intra GCC B2B and B2C rules. Our team advises on registration triggers in the UAE and, where relevant, in other GCC states that have implemented VAT, and prepares filings that reflect the actual supply chain rather than assumed treatment.

A structured VAT health check every twelve to eighteen months is a reasonable baseline for most businesses, with more frequent reviews warranted where transaction volumes are high or where the entity operates across mainland, free zone, and Designated Zone environments. The review examines input tax recovery, output tax on standard rated supplies, reverse charge treatment on imports, and documentary evidence for zero rated exports.

Administrative penalties for late registration, late filing, late payment, and incorrect returns are set out in Cabinet Decisions issued under Federal Decree-Law No. 7 of 2017 on Tax Procedures. The specific amounts and calculation basis are prescribed by Cabinet and are subject to periodic revision, so we confirm the current position against the FTA schedule at the time of the engagement rather than quoting fixed figures. Voluntary disclosure ahead of an FTA detection typically reduces exposure.

Input tax on expenses used exclusively for taxable supplies is generally recoverable, while input tax attributable to exempt supplies is blocked. Expenses used for both taxable and exempt purposes follow an apportionment method prescribed by the Executive Regulations. Certain categories, including entertainment and specified motor vehicle costs, are non recoverable regardless of use. Our review verifies the recovery position ledger by ledger and documents the apportionment logic in a form suitable for FTA review.

Yes. Reconsideration is a formal request that the FTA reviews a decision, and voluntary disclosure is the mechanism to correct errors identified in previously submitted returns. Both routes have prescribed forms, deadlines, and evidentiary standards under the Federal Tax Procedures Law. Our tax agents at Asad Abbas & Co. prepare the submission, cite the relevant articles, compile the supporting schedules, and manage authority correspondence through to final decision.