Correcting a UAE VAT return (voluntary disclosure)
Fixing an error in a filed UAE VAT return under the 2026 penalty rules.
When this applies
You find an underpayment or error in a VAT return already filed.
Time limits, fees and sections
| Item | Rule | Section |
|---|---|---|
| Penalty from 14 April 2026 | 1% per month of the tax difference until the disclosure is filed | Cabinet Decision No. 129 of 2025 |
| Return due | 28 days after each tax period | UAE VAT law |
Step-by-step procedure
The section of law behind each step is shown beside it.
- 1Quantify the error—
Period and tax difference.
- 2Voluntary disclosureEmaraTax
Filed with explanation.
- 3PayEmaraTax
Tax difference and penalty.
- 4Fix the cause—
Systems and invoices corrected.
Documents to prepare
- Original return
- Corrected workings
- Invoices
Practical tips
- Each month of delay adds 1%, so disclose as soon as you find the error