Call in UAE: 600550007 | Outside UAE: +971600550007
email: hello@dgtx.ae
Call in UAE: 600550007 | Outside UAE: +971600550007
email: hello@dgtx.ae
VAT Audit Services · UAE
It asks for five years of records, invoice by invoice. We review your VAT filings the way the Federal Tax Authority would, close the exposures we find, and stand with you if the notice has already arrived.
5,000+
UAE clients supported
15,000+
cases submitted to the FTA
ISO 9001
certified processes
3
offices — Dubai, Sharjah, Abu Dhabi
Etisalat
strategic partner
What a VAT audit review covers
An FTA audit is a reconstruction of your filings from source documents. Our VAT audit service runs that same reconstruction first, so that nothing in your records is a surprise on the day.
SCOPE 01
Every box on every Form 201 traced back to the general ledger, with variances identified, quantified and explained in writing.
SCOPE 02
Sample testing of purchase invoices for supplier TRN, separately stated VAT and correct period — plus blocked expenses wrongly recovered.
SCOPE 03
Standard-rated, zero-rated and exempt supplies retested, including the emirate-wise Box 1 split that FTA reviews focus on.
SCOPE 04
Verification that imported goods and non-resident services are declared on both the output and input sides of the return.
SCOPE 05
A gap assessment against the five-year record-keeping requirement, so a document request doesn’t become a second finding.
SCOPE 06
Where errors exist, a costed recommendation on voluntary disclosure — and the filing itself, handled by a registered tax agent.
Tick anything that is true of your business today. Select all the statements that apply. These are eight of the most common findings in FTA VAT audits.
Select the statements that apply and we'll tell you how exposed your filings may be.
Enter your details below and our tax team will review the findings you've selected.
Why businesses get selected
Audits are not random. These are the profiles we see selected most often, drawn from cases we have handled.
| # | Pattern | Why it can trigger scrutiny |
|---|---|---|
| 1 | Persistent refund positions | Repeatedly claiming back more VAT than you collect can invite verification. This may be legitimate for exporters, but the claims must be properly evidenced. |
| 2 | Returns that don’t move with the business | Flat VAT figures despite growing revenue, or sharp unexplained swings, can stand out in FTA data. |
| 3 | A history of late or amended filings | Late submissions and repeated corrections can build a compliance profile that attracts scrutiny even after penalties are paid. |
| 4 | Mismatches against third-party data | Customs import records and counterparty filings may be cross-checked. Gaps between those records and your VAT return can become an obvious flag. |
| 5 | High-risk sectors | Real estate, gold and precious metals, e-commerce, construction, and cash-intensive retail may receive closer attention as a matter of policy. |
| 6 | Filings prepared without reconciled books | When returns are based on summary figures rather than a closed ledger, the numbers may not withstand a source-document review. |
How we work
STAGE 01
A free 20-minute call. We look at your last four returns and tell you plainly whether a full review is warranted.
STAGE 02
Return-to-ledger reconciliation, sample testing and documentation assessment across the periods still open to assessment.
STAGE 03
A written report ranking each exposure by value and likelihood, with a costed plan — including voluntary disclosure where it saves money.
STAGE 04
As your appointed tax agent we handle correspondence, document requests and clarifications directly with the Authority.
What non-compliance costs
Penalties compound while an error sits undetected. Correcting voluntarily is consistently cheaper than being found.
| Failure | Penalty / Exposure | Position |
|---|---|---|
| Late VAT return filing | Fixed penalty per return, higher for a repeat within 24 months | AED 1,000–2,000 |
| Late payment of VAT | Interest accrues on the outstanding balance under the framework effective 14 April 2026 | 14% per annum |
| Incorrect tax return | Fixed penalty, with relief where corrected before the deadline | AED 500 |
| Late VAT registration | Fixed penalty plus backdated liability from the date registration was required | AED 10,000 |
| Voluntary disclosure after an audit notice | Materially higher than disclosing before the Authority makes contact | Timing-driven |
| Input tax denied on review | Recovery can be refused where a supply was connected to evasion in the chain | Full claim at risk |
Why DgTx
That distinction matters most on the day a document request arrives. DgTx is an ISO 9001-certified financial consultancy and an FTA-registered tax agent, working in strategic partnership with Etisalat from offices in Dubai, Sharjah and Abu Dhabi.
| Credential | Status / Details |
|---|---|
| FTA Registration | FTA-registered Tax Agent |
| Quality Certification | ISO 9001 certified — certificate published on our site |
| Strategic Partner | Etisalat — strategic partnership |
| Offices | Dubai (head office), Sharjah, Abu Dhabi |
| Geographic Reach | All seven Emirates |
Common questions
A VAT audit is an examination by the Federal Tax Authority of your VAT returns and the records behind them, to confirm that output tax was correctly charged and input tax correctly recovered. The FTA reconstructs your filings from source documents such as invoices, contracts, customs declarations and bank records.
The Authority generally notifies a taxable person in advance, though the notice period is short relative to the work involved in assembling five years of records. Businesses that wait for the notice to start preparing are the ones that struggle. The purpose of a readiness review is to remove that time pressure entirely.
Records must be retained for at least five years, and assessment time limits are governed by the Tax Procedures Law. In practice you should assume any period for which you were required to keep records can be examined, which is why our review covers the periods still open to assessment rather than only the most recent return.
Typically: filed VAT returns, the general ledger and trial balance, sales and purchase invoices, credit notes, contracts, import and export documentation, customs declarations, bank statements and the calculations supporting any apportionment or adjustment. Every figure in the return must be traceable to a document.
In most cases yes. Correcting an error before the Authority makes contact carries a materially lower cost than disclosing after an audit notice is issued. Whether disclosure or a next-return adjustment is the right route depends on the size and nature of the error — that judgement is part of our findings report.
Yes. As an FTA-registered tax agent we can be appointed on your EmaraTax profile and deal with the Authority directly — managing correspondence, document requests and clarifications, and putting your position in the language the FTA expects.
It depends on transaction volume and the state of your records. A single-entity SME with reconciled books is usually a matter of days; a group with several entities and incomplete records takes longer. We scope and price the work before starting, so you know both before you commit.
Pricing is fixed and agreed in advance, based on the number of entities, tax periods and transaction volume in scope. The free 20-minute readiness check tells you whether a full review is even warranted — we will say so if it is not.
