VAT 201 Boxes Explained
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Form VAT 201 has fourteen boxes. You fill in six of them. Two are populated for you by the system, and six are calculated automatically from the rest.
Knowing which is which saves the most common kind of wasted hour — trying to work out a figure the portal was going to produce on its own.
This is general guidance, not tax advice. For your situation, check the UAE Federal Tax Authority (FTA) or a qualified tax advisor.
Quick answers
- How many boxes are on the UAE VAT 201 form?
- Fourteen. You complete six of them, two are populated automatically by the system, and six are calculated from the others.
- Why is box 1 split by emirate?
- Standard-rated supplies must be reported per emirate. For a business with a fixed establishment in the UAE, the supply belongs to the emirate of the establishment most closely connected to it; otherwise it belongs to the emirate where the customer received it.
- Which VAT 201 boxes fill themselves?
- Box 2 comes from the tourist refund scheme and box 6 from customs records linked to your TRN. Boxes 8, 11, 12, 13 and 14 are calculated from your entries.
- Where does the reverse charge go on VAT 201?
- On both sides — the output in box 3 for services, and the recoverable input in box 10. Both entries are required even though they usually cancel out.
- What is the difference between box 4 and box 5?
- Box 4 is zero-rated supplies, which are taxable at 0% and count toward your registration threshold. Box 5 is exempt supplies, which do not, and which block input recovery on related costs.
- Which box shows what I owe?
- Box 14 — net VAT payable or refundable, being total output tax less total recoverable input tax.
The boxes
| Box | What it holds | Who fills it |
|---|---|---|
| 1a–1g | Standard-rated supplies, reported separately for each emirate | You |
| 2 | VAT refunded to tourists under the Tax Refund Scheme | Auto-populated |
| 3 | Supplies subject to the reverse charge — the output side | You |
| 4 | Zero-rated supplies | You |
| 5 | Exempt supplies | You |
| 6 | Goods imported into the UAE | Auto-populated from customs |
| 7 | Adjustments to imported goods | You, only if box 6 is wrong |
| 8 | Total of boxes 1 to 7 — total output tax | Calculated |
| 9 | Standard-rated expenses with recoverable input VAT | You |
| 10 | Reverse charge — the input side | You |
| 11 | Total of boxes 9 and 10 — total input tax | Calculated |
| 12 | Total tax due for the period | Calculated |
| 13 | Total recoverable tax for the period | Calculated |
| 14 | Net VAT payable or refundable | Calculated |
Box 1 and the emirate question
This is where first-time filers lose time. Standard-rated supplies are not reported as one number — they are split across seven emirate boxes.
Which emirate a sale belongs to is not decided by where your customer is. For a business with a fixed establishment in the UAE, the supply is reported in the emirate where the establishment most closely connected to that supply is located. For a business without an establishment here, it is reported in the emirate where the customer received the supply.
For a single-office business the answer is the same every quarter and the split is trivial. For a business operating from more than one emirate it needs a rule decided once and applied consistently.
The boxes you do not fill
Box 2 comes from the tourist refund system. If you do not sell to tourists under that scheme, it stays empty.
Box 6 comes from customs records linked to your TRN. If you import goods, the value appears without you entering it — which is convenient until it is wrong, and that is what box 7 exists for. Reconcile box 6 against your own import records before submitting rather than trusting it blindly.
Boxes 8, 11, 12, 13 and 14 are arithmetic on what you entered. Box 14 is the number that matters: output minus recoverable input, payable if positive and refundable or carried forward if negative.
Reverse charge appears twice
Imported services and, in some cases, imported goods are declared on both sides of the return.
The output side goes in box 3 for services. The matching input side goes in box 10, to the extent you can recover it.
For a business making only taxable supplies the two cancel and the transaction costs nothing. Both entries are still required — a common mistake is to enter neither on the grounds that the net effect is zero.
Zero-rated and exempt are not the same box, and not the same thing
Zero-rated supplies go in box 4, exempt in box 5. Both are entered as net amounts with no tax against them, which is why they look interchangeable in the form and are not.
Zero-rated supplies are taxable at 0%. They count toward your registration threshold and input VAT on related costs stays recoverable. Exempt supplies do neither. Putting an export of services in box 5 rather than box 4 understates your taxable turnover and can cost you input recovery.
What Fatura Go produces
The VAT report covers the boxes that come from your own invoicing: standard-rated supplies split by emirate for boxes 1a to 1g, zero-rated for box 4 and exempt for box 5, with credit notes deducted.
It does not produce the full return. Boxes 2, 3, 6, 7, 9 and 10 come from imports, expenses and reverse charge rather than from your sales, and the calculated boxes are the portal's job. The accountant export carries the underlying invoices, credit notes and expenses if you would rather hand the whole quarter over.
FAQ
How many boxes are on the UAE VAT 201 form?
Fourteen. You complete six of them, two are populated automatically by the system, and six are calculated from the others.
Why is box 1 split by emirate?
Standard-rated supplies must be reported per emirate. For a business with a fixed establishment in the UAE, the supply belongs to the emirate of the establishment most closely connected to it; otherwise it belongs to the emirate where the customer received it.
Which VAT 201 boxes fill themselves?
Box 2 comes from the tourist refund scheme and box 6 from customs records linked to your TRN. Boxes 8, 11, 12, 13 and 14 are calculated from your entries.
Where does the reverse charge go on VAT 201?
On both sides — the output in box 3 for services, and the recoverable input in box 10. Both entries are required even though they usually cancel out.
What is the difference between box 4 and box 5?
Box 4 is zero-rated supplies, which are taxable at 0% and count toward your registration threshold. Box 5 is exempt supplies, which do not, and which block input recovery on related costs.
Which box shows what I owe?
Box 14 — net VAT payable or refundable, being total output tax less total recoverable input tax.