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Taxation Services

VAT Return Preparation & Filing

Once registered, a business must file VAT returns for each tax period — usually quarterly — through the FTA’s EmaraTax portal within 28 days of the period end. The return reports output VAT charged on sales and input VAT incurred on purchases, with the net amount either payable to or recoverable from the FTA.

Accuracy is essential: misclassified supplies, missed input VAT, or late filing can mean overpaying, underpaying, or incurring penalties. We prepare, reconcile, and file your returns so the figures are right and submitted on time.

What’s Involved

Key Benefits

  • Accurate, on-time VAT returns.
  • The correct amount of VAT paid or recovered.
  • Full input VAT recovery where eligible.
  • Reduced risk of penalties and FTA queries.
  • Reliable records maintained for review.

Why Legacy Partners

We treat each return as part of an ongoing compliance cycle, spotting issues such as under-recovered input VAT or misapplied rates before they become costly.

Frequently Asked Questions

Most businesses file quarterly, though the FTA assigns some businesses monthly periods. Returns are due within 28 days of the period end.

The FTA applies penalties for late filing and late payment, so timely, accurate submission is important.

You can generally recover input VAT on costs used to make taxable supplies. Recovery is restricted for exempt activities and certain blocked items, such as some entertainment and motor vehicle costs.

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