VAT
The VAT report includes issued invoices only.
What the report counts
Where in the app: Finance → VAT Report
The VAT report includes issued invoices only. Drafts are excluded until you send them or mark them as sent.
Credit notes
Where in the app: Finance → VAT Report
Issued credit notes reduce the figures on the report for that period.
Ready-to-file checklist
Where in the app: Finance → VAT Report
The checklist flags missing details in this app — such as drafts, emirate, or exchange rates — so you can review them before you file. It is a data check in Fatura, not tax advice.
What is UAE standard VAT?
Where in the app: Finance → VAT Report
UAE standard VAT is 5%. A VAT-registered seller issues a tax invoice (or a simplified tax invoice when the rules allow) showing the tax. This is a plain-language primer, not tax advice — confirm filing with the FTA / EmaraTax.
What is the difference between zero-rated, exempt, and out-of-scope?
Where in the app: Finance → VAT Report
Zero-rated supplies are still in the VAT system at 0%. Exempt supplies are outside the 5% charge and usually do not give input recovery. Out-of-scope supplies are not UAE VAT at all.
Why does the emirate on an invoice matter?
Where in the app: Finance → VAT Report
Emirate on a standard-rated invoice feeds boxes 1a–1g (where the supply is treated as made). A missing emirate is a data problem in Fatura, not a box the FTA invented.
Why can the VAT report and the ledger return differ?
Where in the app: Finance → VAT return check
The document report follows issued invoices and credit notes; the ledger return follows posted VAT accounts. Compare them on the VAT return compare screen before you treat either as filed.
Related guides
- Do I Need to Register for VAT in the UAE?
Mandatory vs voluntary VAT registration thresholds, what counts toward AED 375,000, late penalties, and how to register via EmaraTax.
- Should I Register for VAT Voluntarily in the UAE?
Above AED 187,500 you may register even though you do not have to — and you can qualify on expenses rather than sales. Whether it helps depends almost entirely on who your customers are.
- How to File a VAT Return in the UAE
Your VAT return and payment are both due 28 days after your tax period ends. What goes in the form, what the 2026 penalty regime actually says, and what to prepare before you open EmaraTax.
- What Happens If You File a UAE VAT Return Late?
AED 1,000 for a first late return, AED 2,000 if it repeats. Late payment is separate and now runs at 14% a year — a rule most published guidance still gets wrong.
- VAT 201 Boxes Explained
All fourteen boxes on form VAT 201, which ones you fill, which ones EmaraTax fills for you, and the emirate rule that catches first-time filers.
- UAE E-Invoicing 2026
The Peppol-based rollout explained for small businesses: phased timeline, B2B vs B2C scope, and what to do now.