Fast & Stress Free VAT Filing

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    VAT Accounting Requirements

    Free Zone Mainland
    VAT Threshold (mandatory Registration) AED 375,000
    Must register if taxable supplies exceed threshold in the past 12 months or expected in next 30 days.
    VAT Threshold (Voluntary Registration) AED 187,500
    Can voluntarily register from AED 187,500 in taxable supplies or expenses.
    VAT Rates 5% Standard Rate for most supplies.

    0% for exports and qualifying movements of goods in Designated Zones.
    5% Standard Rate for most supplies.

    0% for exports and international transport.
    Exempt Supplies Residential rent, bare land, and some financial services.
    Designated Zone Treatment Certain Free Zones are “Designated Zones.â€
    Some movements of goods may be treated as outside UAE (0% VAT), subject to strict conditions (inventory control, customs rules, etc.).
    Not applicable — Mainland companies follow standard VAT rules (no Designated Zone benefits).
    VAT on Services Services supplied are usually subject to normal VAT rules (5% or 0%). Being in a Free Zone/Mainland does not exempt service income.
    Record-Keeping Requirements Must maintain VAT records for 7 years.

    Your VAT Filing, Made Simple

    What we need to get started

    To build an accurate picture of your business and file your VAT correctly, we’ll request the following key documents:
    • Trade License
    • Memorandum of Association (MOA)
    • Emirates ID and Passport copies for the shareholders/owners
    • VAT Registration Certificate (if already registered)
    • Any previous FTA VAT correspondence, including prior VAT returns and assessments
    • Sales invoices, receipts, and other documentation for output VAT
    • Purchase invoices, receipts, and other documentation for input VAT
    • Bank statements to reconcile VAT-related transactions
    • Details of business activities and revenue streams that may affect VAT treatment
    • Major contracts or agreements that may impact VAT liability
    • Details of fixed assets and depreciation relevant for VAT purposes
    • Login access to your accounting system (if you use one)

    This helps us file accurately, efficiently, and in full alignment with FTA requirements.

    Get an Online Quote Now

    Our VAT Tax Filing Service

    1 Initial VAT Assessment

    • Determine whether mandatory or voluntary registration applies.
    • Check if the Free Zone is a Designated Zone and whether zero-rating applies.
    • Assess taxable vs non-taxable supplies, reverse charge obligations, GCC and import rules.
    • Check software for FTA-compliant VAT reports.

    2Bookkeeping and VAT Record-Keeping

    • Apply correct VAT coding: 5%, 0%, exempt, reverse charge.
    • Maintain full audit trail (7-year retention).
    • Ensure proper documentation for:
      • Imports & Customs declarations
      • Designated Zone inventory
      • Credit notes
      • Export documentation
    • Regular compliance reviews.

    3 VAT Return Preparation

    • Reconcile:
      • Output VAT
      • Input VAT
      • Reverse charge
      • Import VAT
    • Verify all tax invoices meet FTA standards.
    • Prepare adjustments (bad debt relief, corrections).

    4 FTA Audit Coordination

    • Prepare full VAT audit file: sales, purchases, reconciliations, customs records.
    • Respond to FTA inquiries and support audits.
    • Prepare voluntary disclosures where needed.

    5 VAT Filing & Submission

    • File through EmaraTax.
    • Manage payments/refunds.
    • Deadline management to reduce penalties (up to 300%).

    What Qualifies a Free Zone Business for 0% VAT?

    A VAT-registered Free Zone business must meet ALL these conditions to ensure full compliance and proper 0% treatment:

    • Conduct all zero-rated supplies (e.g., exports of goods/services outside the UAE) from within the Free Zone.
    • Maintain adequate substance: qualified full-time employees, physical premises/assets, and operating costs proportional to business size.
    • Ensure the majority of income comes from qualifying zero-rated activities.
    • Keep non-qualifying taxable supplies (e.g., sales to the mainland UAE subject to standard 5% VAT) below 5% of total revenue or AED 5,000,000 (whichever is lower).
    • Prepare annual audited financial statements under IFRS or local accounting standards as required.
    • Follow proper VAT invoicing and record-keeping rules for all transactions.
    • Retain all VAT-related records for at least 5 years, including invoices, receipts, and supporting documents.

    Fail any of these → standard 5% VAT applies to all taxable supplies, and penalties may be imposed by the FTA.

    Ready to Get Started?

    VAT made simple

    We keep you compliant while saving you time.

    Get Your VAT Returns Filed Now

    Submit your details and our team will contact you within minutes.




      Daniel Rose

      Senior Accountant

      With more than 20 years of professional experience, Daniel Rose is a seasoned and highly trusted accountant whose deep expertise and calm, methodical approach makes him an invaluable asset to More Than Accountants. As a long-standing member of both the Association of International Accountants (AIA) and the Institute of Financial Accountants (IFA), Daniel upholds the highest standards of accuracy, compliance, and ethical practice in every aspect of his work.

      Daniel’s extensive career has seen him support a diverse portfolio of businesses across multiple sectors, giving him a rare ability to understand the financial challenges companies face at every stage of growth. His insight, precision, and strategic thinking enable him to deliver solutions that not only keep clients compliant but also strengthen their financial stability and long-term performance.

      Known for his meticulous attention to detail and his ability to break down complex financial matters into clear, practical guidance, Daniel brings both reassurance and direction to the clients he works with. He is deeply committed to providing a proactive, high-quality service that empowers business owners to make confident, informed decisions.

      Reliable, knowledgeable, and driven by excellence, Daniel embodies the professional values that define More Than Accountants and plays a key role in supporting the firm’s ongoing success.

      Daniel Rose

      Senior Accountant

      James Duffy

      Senior Accountant

      James Duffy is an accomplished and highly respected accountant whose depth of expertise and professional credibility set a benchmark within More Than Accountants. Holding the esteemed designations FCCA, AFA, and MIPA, and as a proud member of both the Association of International Accountants (AIA) and the Institute of Financial Accountants (IFA), James brings a level of technical excellence and integrity that clients trust implicitly.

      With years of hands-on experience supporting businesses across a wide range of industries, James specialises in delivering precise, compliant, and commercially valuable accounting solutions. His analytical mindset and ability to translate complex financial data into clear, actionable insights make him a relied-upon partner for clients seeking clarity and confidence in their numbers.

      James is passionate about modernising the accounting landscape through streamlined workflows, advanced technology, and proactive advisory support. His commitment to accuracy, transparency, and client satisfaction ensures that every business he works with receives an exceptional standard of service.

      Calm, meticulous, and forward-thinking, James plays a key role in maintaining the firm’s reputation for quality and professionalism, supporting clients not only with their compliance needs, but also with strategic guidance that helps them grow.

      James Duffy

      Senior Accountant

      Sally Thornton

      Head of International Operations

      With nearly a decade of dedicated service at More Than Accountants, Sally Thornton leads the company’s global operations with vision, precision, and an unwavering passion for excellence. As Head of International Operations, she has been instrumental in expanding the firm’s reach, elevating service standards, and driving operational innovation across multiple regions.

      Sally is known for her ability to streamline complex processes, implement scalable systems, and cultivate high-performing teams. Her leadership has played a pivotal role in shaping the company’s international strategy, ensuring that clients across the UAE and beyond receive a seamless, proactive, and world-class accounting experience.

      A champion of operational efficiency and client satisfaction, Sally combines deep industry knowledge with a forward-thinking approach to business growth. Her commitment to quality and her talent for nurturing strong client and team relationships make her an invaluable force in More Than Accountants’ continued global success.

      Sally Thornton

      Head of International Operations
      Riya Gandhecha

      Riya Gandhecha

      Senior Accountant

      Riya Gandhecha is a highly skilled and internationally trained accountant with 6 years of professional experience across audit, accounting, and tax in the UAE and India. A Chartered Accountant accredited by the Institute of Chartered Accountants of India (ICAI), Riya combines rigorous technical training with a deep understanding of regional compliance and financial best practices.

      Holding a Bachelor of Commerce, Riya has built a strong foundation in financial management and business analysis, enabling her to support clients with precision, clarity, and strategic insight. Her expertise spans audit, accounting, and tax, making her a versatile specialist capable of navigating complex financial landscapes and offering tailored solutions that support business growth.

      Riya is known for her analytical mindset, meticulous attention to detail, and proactive approach to client service. Whether managing statutory compliance, optimising tax positions, or strengthening financial processes, she delivers work of the highest standard while maintaining strong, trusted relationships with the businesses she supports.

      Dedicated, knowledgeable, and committed to excellence, Riya plays an integral role in delivering exceptional accounting services to clients across the UAE.

      Riya Gandhecha

      Senior Accountant

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