Most VAT problems do not start with bad intent. They start with small habits: a missing tax invoice, a supply treated the wrong way, a return filed from memory. A VAT health check finds those issues while they are still cheap to fix.
What a VAT health check covers
It is an independent review of how your business applies UAE VAT, currently 5% at the standard rate, in practice. We compare what your records show with what your returns declared.
- Registration: correct TRN details, tax period and category.
- Output tax: standard rated, zero rated, exempt and out of scope supplies treated correctly.
- Input tax: recovery only on valid tax invoices, with blocked items removed.
- Special cases: reverse charge, imports, designated zones and free zone supplies.
- Returns: every figure agrees to the ledger, bank and invoices.
When to book one
- Before you file your first return after registration.
- After a system change, a new product line or a new customer market.
- When the FTA sends a query or announces a tax audit.
- Before a sale, loan or investment, so due diligence finds no surprises.
Why it pays
A health check costs a fraction of the time you would spend answering an FTA audit with incomplete records.
What happens after the review
A ranked findings report
You receive each issue with its cause, its VAT effect and a fix, ordered by risk.
Correcting past errors
Where earlier returns were wrong, a voluntary disclosure to the FTA is the usual route. The earlier it is made, the simpler it is. We also tighten your invoicing and filing routine so the same errors do not return.
Key takeaways
- A health check tests your VAT position before the authority does.
- Book one before a first return, a system change, a transaction or an FTA query.
- Findings are ranked by risk, and past errors can be corrected by voluntary disclosure.
Frequently asked questions
How often should we review our VAT?
At least once a year, and whenever your business model, systems or customers change.
Does a health check replace return filing?
No. It reviews work already done. Return filing remains a separate monthly or quarterly task.
Talk to a chartered accountant
Questions about your own situation? Reach us directly and we will reply with clear next steps.
This article is general information and not advice for your specific circumstances. Rules and thresholds change, so confirm the current position before you act.
