VAT Services
Registration, returns, and advisory under UAE VAT. VAT registration, return filing, input-tax recovery, reverse-charge analysis, VAT health checks, and FTA audit support across the UAE.
Why VAT?
Value Added Tax has applied in the UAE since 1 January 2018 at a standard rate of 5%, with specific supplies zero-rated or exempt. While the rate is modest, the compliance is unforgiving: registration thresholds, periodic returns, input-tax rules, and reverse-charge mechanics all carry penalties when handled incorrectly. BIFI Partners makes VAT straightforward — keeping you compliant and recovering every dirham of input tax you are entitled to.
We manage the full VAT lifecycle: assessing whether you must register (mandatory above AED 375,000 of taxable supplies, voluntary above AED 187,500), completing registration or deregistration, and filing accurate returns each period. We also handle the harder questions — the place-of-supply rules, the reverse charge on imported goods and services, and the correct treatment of zero-rated exports and exempt sectors such as certain financial services and residential property.
Errors in VAT are common and expensive: under-charging output tax, over-claiming input tax, missing the reverse charge on imports, or filing late. Our VAT health checks find these issues before the FTA does, and our team is ready to support you if a query, voluntary disclosure, or audit arises. The result is clean VAT compliance that protects both your cash flow and your standing with the authority.
5%
Standard VAT Rate
On-Time
Periodic Return Filing
Input Tax
Maximised Recovery
Health Checks
Error-Free Compliance
VAT services in detail
Comprehensive coverage across every aspect of vat — tailored for your business.
VAT Registration & Deregistration
We assess your obligation against the mandatory (AED 375,000) and voluntary (AED 187,500) thresholds, complete registration through the FTA's EmaraTax portal, and obtain your Tax Registration Number. Where your taxable supplies fall below the threshold or you cease trading, we manage timely deregistration to avoid penalties for late deregistration.
VAT Return Filing
We prepare and file your VAT returns each tax period — monthly or quarterly as assigned by the FTA — reconciling output and input tax, applying the correct treatment to each supply, and ensuring the return agrees to your accounting records. We file within the deadline and arrange payment of any net VAT due.
Input Tax Recovery
We make sure you recover all the input VAT you are entitled to — on purchases, imports, and expenses — while correctly applying the blocked-input rules (such as entertainment and certain motor vehicles) and apportionment where you make both taxable and exempt supplies. Proper recovery directly improves your cash position.
Reverse-Charge & Import VAT
We apply the reverse-charge mechanism correctly to imported goods and to services bought from outside the UAE, so VAT is self-accounted and recovered in the same return where eligible — a frequent area of error that the FTA scrutinises closely.
Zero-Rated & Exempt Supply Analysis
We determine the correct VAT treatment of your supplies — standard-rated, zero-rated (such as qualifying exports, international transport, and certain sectors), or exempt (such as certain financial services and bare residential property) — and document the basis, so you neither over-charge customers nor under-declare to the FTA.
VAT Health Check & FTA Audit Support
We review your VAT records, returns, and treatments to identify errors and exposure before the FTA does, advise on voluntary disclosures where corrections are needed, and represent and support you through FTA queries and audits.
Our vat process
VAT Position Review
We review your supplies, turnover, and imports to confirm your registration obligation and the correct VAT treatment for each revenue stream.
Registration Setup
We register you (or align your existing registration), confirm your tax period, and set up your records and invoicing to be VAT-compliant from the start.
Periodic Reconciliation
Each period we reconcile output and input tax against your books, resolve mismatches, and confirm the correct reverse-charge and recovery positions.
Return Filing & Payment
We file your VAT return within the deadline, share it for your approval, and arrange settlement of any net VAT due.
Review & Support
We run periodic health checks, advise on any voluntary disclosures, and stand with you for any FTA query or audit through the year.
Built for businesses like yours
Common questions about vat
Registration is mandatory once your taxable supplies and imports exceed AED 375,000 over the previous 12 months (or are expected to in the next 30 days). Voluntary registration is available from AED 187,500, which can help you recover input tax. We assess your position and handle the registration through the FTA.
The FTA assigns each business a tax period — typically quarterly, though larger businesses may file monthly. The return and any payment are due within 28 days of the end of the period. We prepare, reconcile, and file each return on time and arrange payment of the net VAT due.
Under the reverse charge, when you buy goods or services from outside the UAE, you account for the VAT yourself in your return rather than the overseas supplier charging it. You declare the output tax and, where the purchase relates to your taxable activities, recover it as input tax in the same return. Applying this correctly on imports is a common area of error that we manage for you.
Zero-rated supplies (taxed at 0% but still allowing input-tax recovery) include qualifying exports, international transport, certain education and healthcare, and some other categories. Exempt supplies (no VAT and generally no input recovery) include certain financial services and bare residential property. The distinction matters for both your pricing and your recovery, and we document the correct treatment for each of your supplies.
Generally yes — input VAT on purchases and expenses used to make taxable supplies is recoverable. However, certain inputs are blocked (such as entertainment and some motor vehicles), and where you make both taxable and exempt supplies you must apportion recovery. We make sure you recover everything you are entitled to while staying within the rules.
Errors can be corrected — minor ones in a subsequent return and larger ones through a voluntary disclosure to the FTA — and acting before the FTA finds them reduces penalties. We run health checks to catch errors early, prepare voluntary disclosures where needed, and support you through any FTA review.
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