Correct Errors Before They Become Costly. Stay Ahead of Penalties.
A VAT Voluntary Disclosure allows a registered taxpayer in the UAE to correct errors or
omissions in previously submitted VAT returns, refund applications, or other tax
declarations. This is governed by Federal Decree-Law No. 8 of 2017 and the Tax Procedures
Law.
You are legally required to disclose when:
• A previous VAT return includes an error ≥ AED 10,000
• You omitted taxable transactions, under-reported input or output VAT
• You incorrectly claimed a VAT refund
• You filed incorrect import/export details
By submitting a voluntary disclosure proactively—before an audit or FTA notice—you
demonstrate good faith and may reduce penalties.
GPA’s Voluntary Disclosure Services
At GPA, we help clients correct VAT mistakes swiftly, legally, and with minimal penalty
exposure. We handle the disclosure process from start to finish, ensuring full transparency
and compliance.
Our Process
Error Identification & Evaluation
FTA Documentation & Evidence Compilation
Submission & FTA Liaison
Common Grounds for Waiver
- Identify VAT errors before the FTA does
- Guidance on penalty mitigation
- Minimize financial exposure while maintaining good standing