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Compliance
VAT health check
Every error we have ever disclosed was sitting in a filed return that somebody had signed off. A health check is simply reading those returns the way an auditor would, while there is still a cheaper route out.
- Typical scope
- 4 to 8 quarters
- If we find something
- AED 10,000
- Value of finding it early
- 1% vs 15%
Far enough back to catch a pattern.
The line between a next-return fix and Form 211.
Self-disclosed against found in an audit.
How it runs
- Returns are tied back to the ledgerPeriod by period, box by box. Most findings are a reconciliation that never balanced rather than a misunderstanding of the law.
- The classic error set is testedEmirate split, reverse charge, zero-rated versus exempt, blocked input tax, import VAT, timing of recovery.
- Findings are quantified and rankedBy tax at stake, not by how interesting they are.
- You get a route for each oneNext-return adjustment, voluntary disclosure, or leave it alone with the reasoning written down.
What we ask you for
- Filed returns for the review period
- Sales and purchase ledgers
- Import declarations
- The trial balance for each period end
What we see go wrong
- Reviewing only the most recent quarter. Errors repeat, and the oldest one usually carries the largest accrued charge.
- Finding an issue and then sitting on it. Awareness starts the 20-business-day clock.
- Treating a clean check as permanent. It is a snapshot of the periods reviewed.
Questions we get asked
What does a VAT health check cover?
Filed returns reconciled back to the ledger, then tested against the errors that recur: the emirate split, reverse-charge treatment, zero-rated versus exempt classification, blocked input tax and the timing of recovery.
How far back should a review go?
Usually four to eight quarters. That is far enough to show whether an error is a one-off or a pattern, which changes both the exposure and the fix.
What happens if the check finds an error?
It is quantified and routed: corrected in the next return where the tax difference is AED 10,000 or less, or disclosed on Form 211 where it is more.
General information about UAE VAT, current at 10 August 2026. It is not tax advice and does not create a client relationship — see our disclaimer. Confirm your own position with the FTA, or with us, before acting.
Send the return. We will tell you where it stands.
No charge for the first look. If nothing needs doing we will say so, and if something does you will know what it costs before you decide.