VAT User Guide | Returns

August 2021

1. Brief overview of this user guide

This guide will help you navigate the e-Services portal, and is designed to be read in conjunction with the Taxable Person Guide for VAT to file your Value-Added Tax (“VAT”) Tax Return (Form VAT201). It is intended to help you:

• meet your compliance obligations in respect of VAT Return filing, payments of tax and obtaining VAT refunds.
• understand the icons and symbols included in the forms.

What is the VAT Return: The official document to be completed by the Taxable Person and submitted to the Federal Tax Authority (“FTA”) at regular intervals detailing any output tax due and input tax recoverable and including any other information that is required to be provided. In this guide, we will refer to it as the “VAT return”.

All VAT Returns should be submitted online using the FTA portal. The return can be submitted by the Taxable Person, or another person who has the right to do so on the Taxable Person’s behalf (for example, a Tax Agent or a Legal Representative).

2. Important notes about the VAT Return

2.1. Tax Period

• A Tax Period is a specific period of time for which the Payable Tax shall be calculated an...