What this checklist helps you complete
Reconcile sales, purchases, imports and adjustments before filing Form 201 so output tax, recoverable input tax and the final payment agree to the books.
Complete 9-point checklist
- 1Sales register split into standard-rated, zero-rated and exempt supplies
- 2Purchase register with valid tax invoices carrying supplier TRNs
- 3Reverse-charge entries for imported goods and services
- 4Customs import declarations reconciled to the FTA pre-populated Box 6
- 5Credit notes and bad-debt relief adjustments
- 6Blocked input tax removed (entertainment, personal-use motor vehicles)
- 7Output VAT reconciled to revenue in the accounts
- 8Net payable or refundable agreed to the VAT control account
- 9Payment made by the 28th of the month following the tax period
Recommended process
Step 1
Reconcile sales by Emirate and tax treatment
Step 2
Validate purchase tax invoices
Step 3
Match customs and reverse-charge entries
Step 4
Review adjustments and blocked input tax
Step 5
File Form 201 and retain proof
Important information
Use this checklist as a preparation guide, then confirm deadlines and treatment against your entity’s facts and current FTA guidance. Keep submitted forms, acknowledgements, payment receipts and supporting records together so any later review can be answered quickly.