VAT registration and amendment
Mandatory and voluntary threshold assessment, application support, business flow documentation, registration amendments and TRN profile review.
Services we provide
Our VAT services
From initial registration to complex cross border transactions and FTA reviews, each workstream is tied to documented evidence.
VAT deregistration and VAT groups
Eligibility analysis, cessation or threshold review, deregistration applications, VAT group formation, amendments and control procedures.
VAT return preparation and filing
Return data collection, output and input tax review, ledger reconciliation, adjustment schedules, senior review and filing support.
Transaction and contract advisory
Place of supply, time of supply, agency, disbursements, discounts, bad debts, mixed supplies and contract pricing analysis.
Imports, exports and reverse charge
Customs and import VAT reconciliation, zero rating evidence, export documentation, services received from abroad and reverse charge accounting.
Free Zones and Designated Zones
Goods movement, supplies within and between zones, mainland transactions, services, import status and supporting logistics evidence.
VAT health checks and voluntary disclosures
Historical return testing, invoice review, coding analysis, control gap identification, error quantification and correction route support.
Refunds, audits and objections
Refund file preparation, FTA information requests, tax audits, assessment support, reconsideration documentation and response coordination.
Service overview
Accurate VAT begins before the invoice is issued.
VAT risk often starts in contracts, tax codes, customer or supplier master data and the movement of goods. By the time an incorrect amount reaches the VAT return, the underlying issue may already affect invoices, cash collection, input tax recovery and customer relationships.
CBMC combines technical VAT analysis with accounting controls. We review the supply, evidence the treatment, reconcile the return to the ledgers and retain a filing pack that explains the result. This creates a repeatable process rather than a last minute quarterly exercise.
Core VAT reference points
Thresholds are only the beginning of VAT compliance.
The transaction type, customer, location, evidence and timing determine the correct outcome.
5% standard rate
VAT was introduced in the UAE at a standard rate of 5%, while zero rated, exempt and out of scope treatments apply in defined circumstances.
AED 375,000 mandatory threshold
A UAE resident business generally must register when taxable supplies and imports exceed, or are expected to exceed, AED 375,000 under the statutory tests.
AED 187,500 voluntary threshold
Eligible UAE resident businesses may apply voluntarily where taxable supplies, imports or taxable expenses exceed the voluntary threshold.
Registration timing
A person required to register should apply within the legally specified period, generally 30 days from becoming required to register.
FTA assigned tax periods
Return periods and deadlines are assigned through the FTA profile. Quarterly filing is common, but the actual tax period should be confirmed.
Record retention
VAT invoices and supporting records must be retained for the applicable statutory period, with longer periods potentially relevant for certain assets or matters.
Regulatory treatment depends on the facts, legal form, transactions and current legislation. This page provides general information and does not replace a formal engagement assessment.
How we work
A controlled process from first review to final delivery
The return is prepared from a controlled VAT reconciliation, not from an unsupported spreadsheet total.
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01
Profile and transaction mapping
Confirm registrations, tax periods, branches, activities, supply chains, jurisdictions, invoice flows and known risk areas.
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02
Data extraction and reconciliation
Reconcile sales, purchases, customs data, reverse charge items and prior period balances to the accounting ledgers.
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03
Technical treatment review
Test rates, place and time of supply, evidence, input tax recovery, partial exemption and adjustments.
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04
Return preparation and exceptions
Prepare return boxes, exception schedules, refund or payment position and unresolved item list.
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05
Senior review and filing
Complete review, obtain approval, submit through the agreed access process and confirm payment instructions.
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06
Filing pack and control actions
Issue the filed return, reconciliations, evidence index, error log and recommendations for the next period.
Engagement output
Clear deliverables and clear ownership
Every engagement is scoped around defined outputs, responsibilities and review points.
Registration or deregistration assessment and application pack
VAT transaction matrix and tax code guidance
Return reconciliation and filing pack
Customs and import VAT reconciliation
Zero rating and export evidence checklist
Voluntary disclosure or correction analysis
VAT health check findings and risk register
FTA response and supporting document file
Who we support
VAT support across UAE sectors and transaction models.
Special attention is given to cross border supplies, mixed activities, property, e commerce and movements through Free Zones or Designated Zones.
Why CBMC
Partner led work with one accountable standard
Your engagement is organised around clear ownership, reconciled information, documented conclusions and practical communication throughout the assignment.
Partner led accountability
A named senior contact coordinates the engagement and remains responsible for quality and deadlines.
UAE specific analysis
Advice is structured around your licence, legal form, Emirate, Free Zone status, activities and transaction flows.
Review ready records
Working papers, reconciliations and supporting documentation are organised to withstand professional review.
Commercially useful reporting
Technical compliance is translated into decisions, priorities and practical next steps.
Frequently asked questions
Questions businesses ask before engaging us
When must a UAE business register for VAT?+
A UAE resident business is generally required to register if taxable supplies and imports exceed AED 375,000 over the relevant historical or expected period. Non resident rules differ and may apply without the same threshold.
Can a business register voluntarily?+
Yes. A UAE resident business may generally apply where taxable supplies, imports or taxable expenses exceed AED 187,500 under the relevant test.
Are all Free Zone transactions outside VAT?+
No. Free Zone status does not automatically remove VAT. Designated Zone rules are specific, and services, mainland transactions and many supplies of goods remain subject to normal VAT analysis.
How often are VAT returns filed?+
The FTA assigns the tax period. Quarterly returns are common, but businesses should follow the period and due date shown in their FTA profile.
Can CBMC correct errors in earlier returns?+
Yes. We quantify the error, identify the affected periods and evidence, and advise on the appropriate correction route, which may include adjustment in a return or a voluntary disclosure depending on the facts and rules.
What evidence is needed for zero rated exports?+
The evidence depends on whether goods or services are supplied and on the route of export. Contracts, invoices, customs evidence, transport records, customer location and payment information may all be relevant.
Can you support an FTA VAT audit or refund review?+
Yes. We reconcile the requested amounts to the ledgers and returns, organise invoices and evidence, prepare explanations and coordinate the submission within the agreed scope.
Related services
A connected finance and compliance function
Combine services where one workstream depends on another and avoid duplicated data requests.
Start the conversation
Make your next VAT return easier to defend.
Share your VAT period, business activities, accounting system and any known transaction issues. We will identify the right review, filing or correction scope.