VAT Voluntary Disclosure: Correcting Errors Before the FTA Finds Them

Mistakes in VAT returns happen. What matters is how you handle them. A Voluntary Disclosure is a formal submission to the Federal Tax Authority that corrects errors in previously filed returns, and filing one proactively, before an FTA audit, can significantly reduce the penalties you face.

When should you file?

• You discover an under-declaration of output tax
• You identify input tax you over-claimed
• A reconciliation reveals a material error in a past period

The CFTA process

We manage the full disclosure end to end:

1. VAT health check to identify over-declared output tax and unclaimed input tax credits
2. Preparation of the voluntary disclosure with supporting schedules
3. Submission to the FTA on your behalf
4. FTA communication and follow-up through to resolution

Acting early is almost always cheaper than waiting for the FTA to raise the issue. If you suspect an error in a past return, talk to our team.