VAT Amendment in UAE - Executive Regulations

VAT Amendment in UAE is a crucial compliance step for businesses undergoing changes such as relocating their office, adding new business activities, or appointing a new manager. If your business is registered for VAT, it’s mandatory to notify the Federal Tax Authority (FTA) about these changes by submitting the relevant VAT amendment.

In this blog, we’ll explain what a VAT amendment in the UAE involves, when it must be filed, how to update your business details using the VAT amendment form, and the penalties for not adhering to the VAT amendment UAE requirements.

What is a VAT Amendment in UAE?

A VAT amendment in UAE  is the official process to update your VAT registration details with FTA. This ensures that the information organized by the authority reflects your current business operations. This is an essential requirement under UAE tax laws.

VAT amendments typically apply to changes in:

  • Business trade name or legal name
  • Business address or branch locations
  • Contact information
  • Bank account details
  • Business activities
  • Partners or shareholders
  • Appointed tax agent or authorized signatory

if any of these details change after approving your Business VAT registration, then you have to inform the FTA by submitting the VAT amendment form within the specified time limit.

Common Errors That Require VAT Amendments

Understanding the type of errors that require correction is the first step in the amendment process:

  • Underreporting: Reporting less taxable income than actually earned.
  • Overreporting: Reporting more than the actual taxable supply.
  • Misclassification: Incorrectly applying VAT rates or categorizing supplies.
  • Accounting Mistakes: Errors in bookkeeping that affect VAT figures.
  • Incorrect Tax Invoices: Mistakes in invoice values or VAT calculations.
  • Audit Adjustments: Discrepancies found by the FTA during audits.

These mistakes may result in overpayment or underpayment of tax, both of which can have serious consequences if not rectified.

Legal Requirements for VAT Amendment in UAE

The FTA provides clear guidance on VAT amendment UAE requirements:

  • Timeline: Businesses must rectify identified errors within 20 business days to avoid penalties.
  • Documentation: Supporting documents such as revised tax invoices, payment records, and audit reports should be maintained.
  • Method of Amendment: Depends on the value of the error (explained below).

Failure to meet these legal obligations can lead to fines and legal issues

When Should You Submit a VAT Amendment?

You are required to update the FTA within 20 business days of any change to the registered details. Failure to meet this deadline can result in VAT late amendment penalty UAE.

Some changes require FTA approval, while others can be updated automatically:

Type of Change

Is Approval Required?

Contact details (email, phone)

No

Bank account details

No

Business address or trade name

Yes

Business activities or legal structure

Yes

Manager, partners, or shareholders

Yes

VAT Amendment UAE Requirements

Before you apply for an amendment, ensure you have the following:

  • TRN (Tax Registration Number)
  • VAT certificate
  • Updated trade license copy
  • New Emirates ID and passport copies (for partners/shareholders if applicable)
  • Memorandum of Association (MoA) or updated legal documents
  • Proof of updated business address (Ejari, tenancy contract)
  • Bank account proof (IBAN letter or bank statement)

Make sure all documents are in PDF format and clear and legible, especially for updates requiring FTA approval.

When and How to Use the VAT Amendment Form (Form 211)

The process for correcting VAT returns depends on the monetary value of the error.

For Errors Below AED 10,000

If the total net impact of the error is less than AED 10,000:

  • You do not need to file Form 211.
  • Adjust the error in the next VAT return by modifying the affected figures.
  • Keep documentation on file for FTA reference.

For Errors Above AED 10,000

If the net error exceeds AED 10,000:

  • You must submit a Voluntary Disclosure using VAT amendment Form 211 via the EmaraTax portal.
  • This is a formal way to inform the FTA of significant errors.
  • The form must include:
    • The reason for the amendment
    • Corrected values

Supporting documentation (e.g., invoices, financial records)

Steps to File VAT Amendment Form 211:

  1. Log in to the EmaraTax Portal.
  2. Go to the relevant VAT return section.
  3. Select Form 211 and provide required details.
  4. Attach all supporting documents.
  5. Submit the form and wait for confirmation from the FTA

Understanding VAT Amendment Penalties

If amendments are not submitted within 20 business days or are done incorrectly, the FTA may impose VAT amendment penalties. These may include:

  • Fixed penalties for late disclosures.
  • Percentage-based penalties depending on the error’s value.
  • Additional interest if underpaid tax is involved.

Being proactive about amendments is the best way to avoid unnecessary fines.

Best Practices for VAT Amendment UAE Compliance

To simplify the amendment process and reduce the risk of errors, businesses should follow these best practices:

  • Maintain organized records of all transactions and VAT invoices.
  • Use reliable accounting software that integrates with VAT return processes.
  • Conduct internal audits regularly to catch and fix errors early.
  • Train accounting staff on UAE VAT laws and amendment procedures.
  • Seek professional advice when dealing with complex amendments or large errors.

Need Help?

Along with license renewal, staying updated on tax compliance, including avoiding VAT late amendment penalty UAE, is equally important for smooth business operations.At Unicorn Global Solutions, we simplify the process for you.   we are here to help! Text us on whatsApp  or call us today .

Common Questions

Frequently Asked Questions

Businesses must file a VAT amendment within 20 business days from the date of change.

Log in to the EMARATAX portal, go to your VAT dashboard, and select “Amend VAT Registration.” Complete the form and submit the necessary documents

Log in to the EMARATAX portal, go to your VAT dashboard, and select “Amend VAT Registration.” Complete the form and submit the necessary documents

You’ll need your VAT certificate, updated trade license, proof of new address, and identification documents of partners or managers (if applicable).

The FTA may impose penalties of up to AED 10,000 and delay VAT-related services like refund approvals or certificate issuance.

You can correct your VAT details by filing a VAT amendment through the FTA’s online portal. If the correction involves errors in past VAT returns (like incorrect VAT amounts or transaction classifications), you must submit a Voluntary Disclosure using Form 211. If it's related to registration details (e.g., company name or address), use the VAT amendment form under your account. Always ensure you meet the VAT amendment UAE requirements and provide all necessary documentation to avoid delays or penalties.

If you fail to update your VAT registration details within 20 business days of the change, the Federal Tax Authority (FTA) may impose a VAT amendment penalty. Penalties include:

  • AED 5,000 for the first offense

  • AED 10,000 for repeat offenses

  • Additional fines may apply for incorrect information or failing to submit documents in Arabic

Timely and accurate VAT amendments are essential to avoid financial and compliance risks.

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