vatfiling.com / VAT services / Voluntary disclosure (Form 211)
Corrections
Voluntary disclosure to the FTA
Cabinet Decision No. 129 of 2025 rewrote what it costs to own up. Since 14 April 2026 the gap between telling the FTA and being told by the FTA is wider than it has ever been, and it grows every month you wait.
- Self-filed
- 1% a month
- Found in an audit
- 15% fixed
- Deadline
- 20 business days
On the underpaid tax, from the original due date.
Plus the 1% a month, plus late payment.
From becoming aware, where the tax difference exceeds AED 10,000.
How it runs
- The exposure is quantified per periodA disclosure is filed against one return. Three wrong quarters means three disclosures, and we run the largest exposure first.
- The principal gets paid earlyLate payment runs at 14% a year on the tax, not on the penalty. Paying the tax stops the biggest meter while the paperwork is still moving.
- Form 211 goes in with a scheduleOriginal figure, corrected figure, difference, box by box, and a letter explaining what happened.
- We handle what comes backA disclosure occasionally prompts questions about neighbouring periods. Those are answered from the same working papers.
What we ask you for
- The filed return being corrected
- Ledger detail supporting the corrected figures
- The date you became aware of the error
- Any FTA correspondence already received
What we see go wrong
- Filing a bare disclosure with no explanation. "Omitted output tax" and "three export invoices coded zero-rated without export evidence" are read very differently.
- Waiting to quantify perfectly while the twenty days run out.
- Assuming an audit notice for one period closes the door on all of them. Undisclosed periods can still take the lower route.
Questions we get asked
When must I file a voluntary disclosure in the UAE?
Within 20 business days of becoming aware of an error where the tax difference exceeds AED 10,000. At AED 10,000 or less you correct it in the next return that has not yet fallen due.
What is the penalty for a voluntary disclosure in 2026?
Under Cabinet Decision No. 129 of 2025, in force since 14 April 2026, a disclosure filed before an audit notice attracts 1% per month on the underpaid tax. The old escalating 5% to 40% percentages no longer apply.
What if the FTA audits before I disclose?
A fixed 15% penalty applies to the underpaid amount, the 1% monthly charge continues on top, and late payment still runs at 14% a year on the unpaid tax.
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.