VAT vs. Corporate Tax Turnover Mismatch:The #1 FTA Audit Trigger You're Probably Ignoring
Many UAE businesses file their VAT and corporate tax returns thinking everything is in order. But then, they receive an unexpected FTA audit notice. Here’s why it happens: The UAE FTA uses a data-driven, risk-based approach to flag mismatches in the information businesses submit.
The FTA’s 2024 Annual Report showed an impressive 135% year-on-year increase in inspection visits, now totaling 93,000. These audits aren’t random. They’re powered by smart systems that cross-reference your data. If there’s a turnover mismatch between your VAT and corporate tax filings, it raises an automatic red flag.
Both VAT and corporate tax in the UAE are handled by the same authority through the same portal: EmaraTax. This means that when businesses file their VAT and corporate tax returns in separate silos without reconciling them, it’s easy for the FTA’s system to spot discrepancies.
This blog will explain why these VAT corporate tax turnover mismatches happen, what the FTA does with this information, and how businesses can fix the issue before an FTA audit hits. Avoiding these mismatches is key to staying compliant and preventing unnecessary audits.
VAT and Corporate tax in UAE
Two taxes, one tax authority. And businesses need to stay on top of them. Both are governed by the FTA UAE, and though they might seem similar at first glance, they are actually quite different in terms of what they measure, how they’re reported, and the filing process. Let’s take a closer look at how each works.
How UAE VAT Works
VAT in UAE is a 5% tax applied to the sale of most goods and services. When you file your VAT return, you report things like:
- Taxable supplies (both standard-rated and zero-rated goods/services)
- Exempt supplies
- Input tax (tax paid on your purchases)
- Output tax (tax charged on sales)
The frequency of VAT filing depends on your business’s turnover. If your turnover is under AED 150M, VAT returns are filed quarterly. If it exceeds AED 150M, returns are due monthly. These returns must be filed within 28 days of the end of each tax period. The system is governed by Federal Decree-Law No. 8 of 2017, which was amended by Federal Decree-Law No. 16 of 2025 (effective January 1, 2026).
How UAE Corporate Tax Works (Quick Recap)
Corporate Tax in the UAE is set at 9% on taxable income exceeding AED 375,000. This came into effect on June 1, 2023. When filing your corporate tax return, you report:
- Total revenue
- Deductible expenses
- Taxable income
- Tax payable
Corporate tax returns are annual and must be submitted within 9 months after the end of the financial year. The rules governing corporate tax filing UAE are outlined in Federal Decree-Law No. 47 of 2022, with amendments in Federal Decree-Law No. 28 of 2025.
The Critical Difference: What Each Tax Measures
The main difference between VAT and corporate tax lies in what they measure. Let’s break it down:
| Dimension | VAT Return | Corporate Tax Return |
| Tax Base | Taxable supplies (transaction-based) | Net accounting profit (income-based) |
| Revenue Reported | Total output of taxable supplies only | Total revenue from all sources |
| Exempt Supplies | Reported separately, not taxed | Included in total revenue |
| Timing Basis | Tax period (quarterly/monthly) | Financial year (annual) |
| Filing System | EmaraTax: VAT return | EmaraTax: CT return |
| Key Legal Reference | Decree-Law No. 8 of 2017 | Decree-Law No. 47 of 2022 |
The Mismatch Explained: What Is a VAT vs. Corporate Tax Turnover Mismatch?
A VAT vs. corporate tax turnover mismatch happens when the numbers on your VAT return don’t match the ones on your corporate tax filing UAE. The FTA UAE cross-checks both sets of data, and if something doesn’t add up, it raises a red flag.
The Core Problem
This mismatch is a common issue where the revenue reported on your VAT filing in UAE doesn’t line up with what’s shown in your corporate tax return. The FTA UAE uses automated systems to cross-reference these figures. If there’s an unexplained gap, it can trigger an FTA audit.
Example:
| VAT Return (Aggregate Annual) | Corporate Tax Return (Same Year) |
| Taxable supplies: AED 120,000,000 | Total revenue: AED 100,000,000 |
| FTA sees: AED 120M | FTA sees: AED 100M |
| Discrepancy flagged: AED 20,000,000 | FTA audit notice likely generated |
Here, the FTA sees AED 120M for VAT and AED 100M for corporate tax. The discrepancy of AED 20M raises a flag and can lead to an audit. Aligning both returns is crucial to avoid FTA audits and possible penalties.
Why the Mismatch Often Has Legitimate Reasons
A VAT filing in UAE and corporate tax filing UAE mismatch can happen for many valid reasons. The FTA UAE expects businesses to explain these differences. Here are the most common causes:
- Exempt Supplies Not Subject to VAT: Some transactions, like rental income or bare land sales, are VAT-exempt but count as corporate tax revenue.
- Out-of-Scope Transactions: Dividends, group loans, or capital gains appear in corporate tax but aren’t part of VAT.
- Timing Differences: VAT is filed quarterly, but corporate tax is filed annually. A sale in December might show up in January’s VAT return, but not line up with the annual corporate tax return.
- Free Zone Income: If you’re a QFZP (Qualifying Free Zone Person), your income may be taxed at 0% for corporate tax but still reported as standard-rated VAT supplies.
- Intercompany Transactions: Some group transactions are VAT-registered but excluded in corporate tax compliance under certain rules.
- Credit Notes and Adjustments: Late credit notes or VAT adjustments filed after corporate tax filing UAE can cause timing issues.
- Advances and Deposits: VAT on advance payments may be declared before revenue recognition for corporate tax purposes, leading to mismatches.
When the Mismatch Signals a Genuine Compliance Problem
While many mismatches are harmless, some signal real issues with corporate tax compliance. These could include:
- Underreporting corporate tax revenue to reduce taxable income while overstating VAT taxable supplies (or the other way around).
- Inconsistent entries in VAT and corporate tax records, making it hard to reconcile the numbers.
- Missing or misclassified supplies in one return, but not the other.
- Unreconciled intercompany transactions across VAT and corporate tax filing UAE, which may lead to compliance problems.
A mismatch in your VAT filing in UAE and corporate tax filing UAE can create major headaches. By properly reconciling your records and addressing these discrepancies, you can avoid costly FTA audits.
How The FTA Detects Mismatches: How The FTA's Risk-Based Audit System Cross-Checks Vat And CT Data
The FTA UAE uses a smart system to check both VAT and corporate tax data. This isn’t done randomly. The FTA relies on data to find mismatches between your VAT filings and corporate tax filings UAE. Their goal is to make sure businesses stay on track and compliant.
The FTA's Digital Enforcement Infrastructure (2024–2026)
The FTA has stepped up its digital enforcement over the past few years. In 2024, they conducted 93,000 inspections, marking a 135% increase from the previous year. This is all powered by data analytics. They use it to check filings more efficiently.
The FTA’s Strategy 2023–2026 is all about being data-driven and risk-based. They aren’t doing random audits. They use data to spot the riskiest cases. Their ISO 31000-certified system helps them decide which businesses to audit, targeting areas where problems are likely to pop up.
The EmaraTax portal gives the FTA access to your VAT returns, corporate tax filings, excise data, customs records, and even your refund history. This makes it easy for them to check your figures and find any inconsistencies between your VAT and corporate tax data. If they spot something odd, an audit is likely to follow.
The FTA's Specific Cross-Verification Process
Here’s how the FTA cross-checks your VAT and corporate tax data step by step:
- Data Collection: The FTA gathers data from your VAT returns (like taxable supplies) and your corporate tax return (like total revenue).
- Annualisation: They add up your VAT returns for the year to create a full-year turnover figure.
- Delta Calculation: They then calculate the difference between your VAT and corporate tax figures. If there’s a gap, it raises a flag.
- Risk Scoring: The FTA looks at the size of the gap, your business type, your filing history, and your refund behavior to calculate a risk score.
- Flag Generation: If the risk score is high enough, your business is flagged for a desk review, inspection, or even a full corporate tax audit.
- Audit Notice Issued: Once flagged, the FTA sends you an audit notice. You usually get 5 business days’ notice for a VAT audit, and around 10 business days for a corporate tax audit.
Other Data Sources the FTA Cross-References
The FTA doesn’t just check your VAT and corporate tax returns. They also cross-check several other sources:
- UAE Customs data: The FTA checks your import/export declarations against any VAT zero-rated exports.
- Banking and WPS (Wage Protection System): They match payroll records with your tax filings to make sure everything lines up.
- Supplier VAT returns: Your input VAT claims are compared with the VAT retur
ns filed by your suppliers. - Transfer pricing documentation: For related-party transactions, the FTA makes sure the pricing is accurate.
- Historical VAT refund requests: They look at past VAT refunds and compare them with your current revenue declarations.
- Economic Substance Regulation (ESR) filings: For businesses in relevant sectors, the FTA checks your ESR filings to make sure you’re following the rules.
Penalties And Consequences: What Happens If The FTA Finds An Unexplained Turnover Mismatch
If the FTA UAE spots a mismatch in your VAT and corporate tax filings, you could be in for some serious penalties. These penalties are part of the updated penalty framework that came into effect on April 14, 2026 under UAE Cabinet Decision No. 129 of 2025. Let’s break it down:
Administrative Penalties Under the Updated Framework
Here’s what happens if there’s an unexplained mismatch in your filings:
Late Payment Penalty: If you fail to pay your tax on time, there’s a 14% annual interest charge on the unpaid amount. It adds up quickly.
Understatement Penalty (UP): If you file a Voluntary Disclosure (VD) after the due date, you’ll get 1% per month penalty on the tax you understated. For example, if you owe AED 100,000 in corporate tax in UAE and file your VD six months late, you’ll pay an AED 6,000 penalty (1% x 6 months x AED 100,000).
Late Filing Fine: Late corporate tax filing will cost you AED 500 per month for the first 12 months. After that, the fine jumps to AED 1,000 per month.
VAT Late Filing: Miss the deadline for your VAT filing in UAE? The first offence costs AED 1,000, but repeat offenders will pay AED 2,000. Late payment will also be charged as a percentage of the outstanding tax.
Incorrect Return: If the FTA finds errors in your return, you could face administrative fines and extra scrutiny.
Tax Evasion: If you’re found guilty of tax evasion, the FTA has an extended 15-year audit window to dig into your books (instead of the usual 5 years).
Non-Financial Consequences
Penalties aren’t just financial. There are non-financial consequences that can affect your business in other ways:
Loss of Qualifying Free Zone Person (QFZP) Status: If you’re QFZP (Qualifying Free Zone Person) and fail to comply, you’ll lose your 0% corporate tax in UAE free zone benefit.
Reputational Damage: The FTA UAE keeps every yearly financial audit record. If your business is flagged repeatedly, it could hurt your reputation and influence your future risk scoring.
Operational Disruption: Audits take time and effort, especially from your management and finance team. This can slow down your business operations.
VAT Input Tax Credits at Risk: New rules give the FTA the power to deny VAT input tax recovery if they find that your supplier hasn’t complied with their own VAT registration UAE.
VAT Credit Expiry: From 2026, unclaimed VAT that’s older than 5 years will be permanently lost. You won’t be able to recover it.
Industries Most At Risk: Which UAE Business Sectors Face the Highest Turnover Mismatch Risk?
| Sector | Common Mismatch Cause | FTA Focus Level |
| Real Estate | Mix of VAT-exempt (residential) and taxable (commercial) supplies vs. CT total revenue | Very High |
| E-Commerce | Cross-border VAT zero-rating vs domestic CT revenue; platform fees | High |
| Professional Services | Out-of-scope consulting revenue; intercompany billing; retainers timing | High |
| Trading / Distribution | Import duty mismatches; credit notes; stock write-offs | High |
| Financial Services | Largely VAT-exempt but CT taxable, structural mismatch by design | Very High |
| Gold & Precious Metals | Reverse charge VAT mechanism; export zero-rating vs CT revenue | High |
| Logistics | Complex multi-jurisdiction transactions; customs vs VAT data | Medium-High |
| Healthcare | Mix of zero-rated, exempt, and standard VAT supplies vs CT income | Medium |
How To Fix & Prevent The Mismatch: How To Reconcile VAT And Corporate Tax Turnover: A Step-By-Step Compliance Framework
Getting your VAT return filing and corporate tax filing UAE aligned doesn’t have to be complicated. Here’s a step-by-step framework for your finance team to follow. It’s all about ensuring the numbers match and preventing future mismatches.
Perform a VAT-to-CT Turnover Reconciliation (The Bridge Exercise)
This reconciliation exercise should be done quarterly to stay on top of any discrepancies. Here’s a simple structure you can follow:
| Reconciliation Item | AED Amount |
| Annual VAT taxable supplies (aggregated) | AED XXX,XXX,XXX |
| (+) VAT-exempt supplies (residential rent, etc.) | + AED XXX,XXX |
| (+) Out-of-scope income (dividends, group loans) | + AED XXX,XXX |
| (−) Timing adjustments (advance payments, year-end cut-off) | − AED XXX,XXX |
| (−) Intercompany supplies excluded under CT grouping | − AED XXX,XXX |
| (±) Zero-rated export adjustments | ± AED XXX,XXX |
| = Reconciled CT Revenue Figure | = AED XXX,XXX,XXX |
| CT Return Declared Revenue | AED XXX,XXX,XXX |
| Unexplained Variance (must be zero or documented) | AED 0 (or explain) |
This simple breakdown will help you make sure both your VAT return filing and corporate tax in UAE are perfectly aligned. If the numbers don’t add up, you’ll need to explain the difference.
Internal Controls to Prevent Future Mismatches
Preventing future mismatches starts with strong internal controls. Here’s what you can do:
Assign dual ownership: Have both a VAT compliance officer and CT compliance officer review each other’s returns before submission. This adds a second layer of check.
Monthly VAT-CT reconciliation: Don’t just do this at year-end. Make it a part of your monthly closing procedure to catch any discrepancies early.
Chart of accounts alignment: Make sure that revenue account categories feed into both VAT and CT reporting consistently.
Document everything: Keep a clear record of all exempt, out-of-scope, and zero-rated supplies.
Intercompany policy: Standardize how group transactions are treated across both VAT and CT returns.
ERP system configuration: Ensure your accounting software is set up to generate reports aligned with both VAT and CT requirements.
The Role of the Voluntary Disclosure (VD) Mechanism
If a mismatch happens, don’t panic. The Voluntary Disclosure (VD) mechanism allows you to fix things with less hassle:
File a VD proactively: If you notice a mistake, file the VD before the FTA contacts you. It’ll save you from big penalties.
Penalty reduction: Proactive VD filings come with much lower penalties than if the FTA catches it first.
5-year deadline: From 2026, you can no longer file a VD for errors older than 5 years.
File VAT and CT VDs together: If the mismatch affects both, file the VAT and CT VDs at the same time.
FTA’s view on VD: The FTA sees voluntary filings as a positive sign, reducing the chances of a full audit.
Preparing an Audit-Ready Reconciliation File
Get ready before an audit hits by keeping your files in order:
Maintain a formal reconciliation workbook: Keep a VAT-CT Turnover Reconciliation workbook, updated quarterly. This should be kept for 5 years.
Support with documentation: Attach everything: lease agreements (for exempt supplies), dividend resolutions (for out-of-scope income), export docs (for zero-rated supplies).
Write commentary: If there’s a variance of over AED 100,000, include a management commentary explaining the difference.
Pre-audit self-review: Conduct an annual internal mock audit before the CT return filing deadline. This way, you’ll catch any issues before the FTA does.
2026 Regulatory Updates: What UAE Businesses Must Know About 2026 Tax Law Changes and FTA Audit Powers
The UAE’s tax landscape is changing fast, and these updates bring new risks and responsibilities. If you’re running a business here, you need to know how these changes impact your UAE tax compliance, corporate tax return UAE, and VAT return reconciliation. Let’s break it down.
Federal Decree-Law No. 16 of 2025 (VAT Amendments: Effective January 1, 2026)
Starting January 1, 2026, several important VAT changes will take effect:
- 5-Year VAT Refund Limit: You now have a 5-year window to claim input VAT refunds. If you miss it, those refunds are gone for good.
- Simplified Reverse Charge Mechanism: The need for self-invoicing for imported services is removed, making it simpler for businesses.
- Tougher Anti-Evasion Rules: The FTA can now deny input VAT recovery if they find your supplier is not compliant.
- Impact on Mismatches: Any VAT credits from 2021 could expire in 2026. That means businesses must audit these legacy balances immediately to avoid losing them.
Federal Decree-Law No. 17 of 2025 (Tax Procedures Law: Effective January 1, 2026)
The FTA risk-based audit 2026 will have more power and stricter deadlines:
- Expanded FTA Audit Powers: The FTA can now issue binding directions on how certain provisions apply. This changes how tax disputes are handled.
- Tighter Document Submission Deadlines: You’ll need to submit documents faster during FTA audits. Be ready to move quickly.
- Audit Timelines: If an audit is near the 5-year deadline, there will be new rules to speed up the process.
Cabinet Decision No. 129 of 2025 (Penalty Restructuring: Effective April 14, 2026)
Starting April 14, 2026, the UAE tax penalties 2026 will be restructured to make penalties more consistent:
- VAT and Excise Penalties Aligned with Corporate Tax: The penalty structure for VAT and corporate tax will now match, making it easier to understand.
- Interest-Based Penalties: Instead of flat-rate penalties, there will now be a 14% annualized interest charge on late payments.
- Revised Voluntary Disclosure Penalties: The penalty structure for voluntary disclosure UAE has changed to encourage businesses to fix mistakes sooner.
UAE e-Invoicing System (EIS): Phased Implementation from July 2026
Starting in July 2026, e-invoicing will become a reality for businesses in the UAE:
- EIS Pilot: The pilot will launch in July 2026, and it will be mandatory for businesses with over AED 50M in revenue by January 2027.
- Critical Impact: Once the system is live, real-time invoice data will flow directly into FTA systems, making VAT-CT mismatches easier to detect automatically.
- Prevention Exercise: Treat the e-invoicing preparation as an opportunity to clean up your data. This will help you avoid mismatches when the system goes live.
What To Do If You Receive An FTA Audit Notice
Getting an FTA audit trigger UAE can be stressful, but don’t panic. It’s important to act quickly and follow these steps to manage it smoothly. Received an FTA Audit Notice? Here Is Exactly What to Do
Step 1: Don't Panic, But Act Immediately
When you receive an FTA audit notice, take action right away. VAT audit notices typically give you 5 business days’ notice, while CT audit notices provide 10 business days. If it’s an evasion-related audit, the notice period may be shorter. The first thing you should do is notify your tax advisor or external accountant on the same day for guidance.
Step 2: Understand the Scope
Next, figure out what the audit covers. Identify whether it’s for VAT, corporate tax UAE, or both. Check which time periods are being reviewed, and understand if the audit was triggered by a turnover mismatch (from VAT return reconciliation) or refund claims.
Step 3: Prepare a Complete, Organised Submission
Make sure your submission is complete from the beginning. The FTA expects full documentation, not partial responses. Be ready with all VAT returns for the periods in question, your corporate tax return UAE, trial balance, bank statements, intercompany agreements, and your reconciliation workbook.
Step 4: Respond Promptly and Precisely
Respond quickly and accurately to avoid delays. Incomplete or delayed responses signal weak internal controls, which may lead to a broader audit. All your responses should be fact-based and well-documented, ideally reviewed by your tax advisor. If you find errors during preparation, consider filing a Voluntary Disclosure UAE before the audit starts to minimize penalties.
Step 5: Engage a Qualified Tax Agent
If you’re unsure, bring in an FTA-approved tax agent. Having professional help ensures that communication with the FTA is clear, and the responses are accurate. It can help prevent mistakes that could cost you in the long run.
At ADEPTS, we specialize in UAE tax compliance and corporate tax advisory. With years of experience in navigating the complexities of VAT and corporate tax in UAE, we help businesses stay ahead of FTA audits and ensure smooth VAT registration UAE and corporate tax filing processes. Our expert team offers tailored solutions to manage VAT return reconciliation, minimize audit risks, and keep your tax filings aligned. Whether you need guidance on Voluntary Disclosure UAE or assistance with FTA risk-based audits 2026, ADEPTS is here to support your business every step of the way. Reach out today to ensure your business stays compliant and audit-ready.
Conclusion: The FTA Is Already Looking. Are You Ready?
The FTA is tightening its grip, and businesses need to be ready. Their risk-based audit system is already cross-checking VAT turnover with corporate tax revenue UAE, and any mismatch could trigger an audit. While there are valid reasons for these discrepancies, like exempt supplies, timing differences, and out-of-scope income, they must be properly documented.
With 93,000 inspection visits in 2024 alone, a 135% increase, it’s clear the FTA is using more data and digital tools to catch any inconsistencies. The changes in 2026, including stricter VAT laws, new penalty structures, and the e-invoicing system, will make it even harder to hide mismatches.
Fortunately, the Voluntary Disclosure mechanism offers a way to self-correct with reduced penalties, but the 5-year window is closing fast. To avoid costly penalties and audits, make quarterly VAT-CT reconciliation part of your routine now.
ADEPTS is here to help you navigate these complexities, whether you need help with your corporate tax filing UAE, VAT return reconciliation, or preparing for a potential FTA audit. Reach out to us today and take the first step toward seamless UAE tax compliance. Book a free VAT Health Check consultation, download our VAT-CT Turnover Reconciliation Template, or speak to an FTA-approved tax agent at ADEPTS, we’re here to guide you through it all.
FAQs:
Yes, even if a business is VAT-exempt, it can still experience a VAT vs. corporate tax turnover mismatch. This usually happens when exempt supplies, like rental income, are included in the corporate tax return but not in the VAT return.
The FTA can audit for up to 5 years for most cases, but in cases of tax evasion, they have a 15-year audit window. Keeping accurate records is crucial to prevent issues.
Yes, the FTA does cross-check VAT returns with UAE Customs data. This is to ensure that VAT on imports and exports aligns with customs declarations and corporate tax filings.
Even small discrepancies between VAT turnover and corporate tax revenue UAE can raise a red flag. The FTA uses risk-based auditing to spot discrepancies, no matter the size.
A VAT audit focuses on your VAT returns and input tax claims, while a corporate tax audit examines your revenue and expenses to ensure corporate tax compliance. Both are separate but interconnected.
Free Zone companies are subject to different rules. While they may benefit from a 0% corporate tax rate, they still need to handle VAT registration UAE and ensure proper reconciliation of both VAT and corporate tax filings.
Yes, the timing difference is a common cause of VAT-CT turnover mismatch. VAT is filed quarterly, but corporate tax is filed annually, leading to misalignment in the reported figures.
Keep all relevant documentation, such as VAT returns, corporate tax returns, trial balances, intercompany agreements, and supplier invoices. These documents can help clarify discrepancies if audited.
UAE e-Invoicing will make it easier for the FTA to automatically detect mismatches. With real-time invoice data, the FTA will cross-check VAT and corporate tax figures quickly, making mismatches more noticeable.
Transfer pricing plays a key role for group companies. Discrepancies in how intercompany transactions are reported for VAT versus corporate tax can cause mismatches, especially if the pricing isn’t aligned with the market value.
Yes, filing a Voluntary Disclosure UAE before the FTA catches the mismatch can reduce penalties. However, after the FTA audit trigger UAE, the process becomes more complicated and may lead to a full audit.
Revenue from international services may not be subject to VAT in UAE, but it still counts toward corporate tax. This can create a mismatch if not properly reconciled.
Dividend income is considered out-of-scope for VAT but is included in corporate tax filings. Businesses need to clearly document these differences to avoid triggering an FTA audit.
The FTA audit focus areas will include transfer pricing, VAT-CT reconciliation, and incorrect revenue reporting. Mismanagement of these areas can increase the risk of a corporate tax audit UAE.
At ADEPTS, we specialize in identifying and resolving VAT-CT turnover mismatches before the FTA does. Whether you need help with corporate tax filing, VAT return reconciliation, or FTA audit support, our expert team is ready to assist you. Book a consultation today to make sure your business is fully compliant and audit-ready.
References
- United Arab Emirates. “Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures.” UAE Legislation. Issued September 30, 2022. Last updated October 1, 2025.
https://uaelegislation.gov.ae/en/legislations/1625. - Ours Abroad News. “UAE Federal Tax Authority Reports 89% Increase in Inspection Visits.” April 8, 2026.
https://are.news.o-abroad.com/Dubai/economy/359931-en-uae-federal-tax-authority-reports-89-increase-in-inspection-visits.html. - Ministry of Finance, United Arab Emirates. “Value Added Tax (VAT).” Accessed May 15, 2026.
https://mof.gov.ae/en/public-finance/tax/value-added-tax-vat/. - Ministry of Finance, United Arab Emirates. “Corporate Tax in the UAE.” Accessed May 15, 2026.
https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/. - Ministry of Finance, United Arab Emirates. Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. 2025.
https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf. - Ministry of Finance, United Arab Emirates. “AED10,000 Penalty for Late Corporate Tax Registration.” February 27, 2024. https://mof.gov.ae/en/news/aed10000-penalty-for-late-corporate-tax-registration/.
- Kaplan MENA. “Understanding Voluntary Disclosure in UAE VAT.” Accessed May 15, 2026.
https://kaplanmena.com/voluntary-disclosure-in-uae-vat/.
