VAT registration, return filing, refund support, voluntary disclosures, health checks and FTA audit assistance for UAE businesses.
The Ministry's clarification narrows the definition of "qualifying activities" and reintroduces substance thresholds. Here's the practical practical explanation for holding structures.
Read the briefing →VAT affects contracts, invoicing, imports, exports, free-zone movements, expenses and cash flow. Errors often begin in operational processes and appear later in the return, which is why effective VAT compliance combines technical analysis with accounting controls.
CBM Consultants reviews the transaction flow behind the numbers, prepares return reconciliations and documents material treatments. Our support is tailored to Mainland, Free Zone, Designated Zone, group and cross border activities.
Important: This page provides general information. The correct treatment depends on the specific facts and the law and official guidance applicable at the relevant time.
Assess mandatory or voluntary registration, taxable supplies, group structures and required evidence; prepare and track applications.
Reconcile output tax, input tax, imports, reverse charge, adjustments and prior-period positions before preparing the return.
Test invoices, tax codes, place-of-supply treatments, zero-rating evidence, blocked input tax and reconciliation controls.
Quantify errors, assess the appropriate correction route, prepare evidence and support the disclosure process.
Review eligibility, reconcile refund amounts and prepare the supporting file for FTA review.
Organise records, explain treatments, reconcile submissions and coordinate responses within agreed deadlines.
Turnover, related entities, business activities and taxable-person structure determine the correct registration position.
Exports and other zero-rated supplies require the prescribed conditions and documentary support.
Customs, import and overseas-service data should reconcile to the VAT return and accounting ledger.
A Free Zone is not automatically a Designated Zone, and special rules are limited to defined circumstances.
Understand activities, registrations, tax periods, systems and prior filings.
Tie sales, purchases, imports, tax accounts and return boxes to supporting schedules.
Investigate exceptions and agree corrections or disclosures.
Provide a review pack, obtain approval and submit within the agreed authority.
Archive evidence and strengthen the next-period control process.
Our engagements connect the accounting record with tax, audit, governance and commercial reporting. A named senior contact coordinates the work, material positions are documented and issues are raised early enough for management to act.
Where another licensed or jurisdiction-specific adviser is required, we identify the dependency and coordinate the information needed for that work.
The registration position depends on taxable supplies and imports, applicable thresholds, residence and the prescribed measurement period. A current assessment should be made using FTA rules.
No. Free Zones generally remain within the UAE VAT framework. Limited special treatment may apply to qualifying transactions in a Designated Zone.
No. Recovery depends on business use, valid evidence, timing and restrictions in the VAT legislation.
The value and nature of the error determine the proper correction route. It should be quantified and documented before action is taken.
Invoices, credit notes, import and export evidence, contracts, ledgers, calculations and other supporting records relevant to the reported treatment.
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