Updated Voluntary Disclosure (VD) user guide for VAT & Excise tax

UAE: Updated Voluntary Disclosure (VD) User Guide for VAT & Excise Tax

Updated Voluntary Disclosure (VD) user guide for VAT & Excise tax

In February 2022, the Federal Tax Authority ("FTA") updated its VD User Guide for VAT and Excise Tax. Below we provide an overview of the procedures for filing a VD.


  • A VD is required when a taxpayer becomes aware of an error in a Tax Return, Tax Assessment, or Tax Refund application resulting to:
  • Additional tax payable of more than AED 10,000.
  • Tax refund amount being more than it should have been.


  • Within 20 business days from the date of discovery of the error.


  • Submission of the VD form is submitted on the FTA portal.

Take Note:

A Tax Group VD can only be submitted by:

  • Tax Group representative member 
  • Last representative member if Tax Group has been deregistered. Other members of the Tax Group can only view the submissions.

A VD can be submitted against:

  • Submitted VAT returns.
  • Acknowledged VD.
  • Acknowledged tax assessments.

An Official letter must be submitted along with the VD providing background and description of the error(s) disclosed.

How can Crowe help?

  • Assess the current tax position of the taxpayer.
  • Provide guidance on how to properly apply for VD.
  • Assist in the preparation and submission of VD.
  • Assist in responding to additional requirements of the FTA.

Contact us for further assistance

Contact Us

Markus Susilo
Markus Susilo
Partner- Payroll and Indirect Tax
Michel Ruitenberg
  Partner DIFC - Indirect Taxes