VAT Voluntary Disclosure Form 211 | CA. Manu Nair - CEO Emirates Chartered Accountants Group

The Federal Tax Authority (FTA) has introduced a form 211 - VAT voluntary disclosure form. It will help the taxable persons to rectify the errors they committed in their UAE VAT Form 201 which is already filed. It is an option given by the FTA for the tax periods to voluntarily disclose the errors one has committed.
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[@ENN624]

Hi sir in my VAT return I mentioned my zero rated supplier 800000 in stead of 80000 do I need to submit voluntary disclosure?

[@a.p.mishra2474]

Useful video, appreciate for this information.

[@tubeyoumali]

Sir, in first and second return we missed to take the benefit of RCM on Imports, and paid excess VAT, will there be penalties for the disclosure for excess payment as well ?

[@hazu8182]

When I file vat, etisalat Vat amount was added. Later I realized that telephone expense is not refundable. So in this case how can I reduce the vat of telephone expense from the vat I have filed

[@mudassirmaqsood3758]

Thank you so much Sir, Its helpful for us

[@gauravgupta3065]

Can a company take itc on rent paid before apply for vat registration?

[@georgealappatt4672]

Sir, This time (2Nd qtr-july,aug,SEP) I sunmitted the return and paid the amount before time, after couple of days when I checked the portal, It was showing an edit option so I thought the return was not submitted and I pressed the option 'edit' now it is showing under 211 tab. I informed this to the support team of vat, they advise nothing to do. But the submit button is still active in 211Tab. Please advise,thanks

[@leaderaims359]

Dear Sir, Should we submit or upload any documents along with submitting the VAT??

[@ejazkhan9909]

Dear Sir i am paying my VAT Return through E-Dirham card,but payment failure message is coming whereas there is sufficient balance in my Card.Advise please...

[@mitlinkshop4410]

Dear sir thanks for this informative video i have question what if we forgot to put value in zero rated section and come to know after year that we made mistake. In that return period we didn't mention zero rated amount what we should do.

[@donnapastolero2889]

Hi Sir, Because I made an error on 201 [amount 28000], I submit a 211 [I overdeclared an amount of 16000]. I only paid the 12000 which means there is an outstanding in my payment. Am I going to wait for the approval of my disclosure or I need to pay the balance of 16000 first to avoid penalty?

[@syedsam6337]

I made a mistake choosing the disclosure voluntary option how to delete this option if I deleted the voluntary disclosure previous vat submitted data will be deleted ? Please advise me how to resolve this issue

[@neetaads2219]

Sir, I have missed to claim Input VAT of AED 4800 in 04th Qtr (Dec 2019 to Feb 2020- Tax year-end Feb 2020), Can I claim the same in 01st Qtr - March 2020 to May 2020- Tax year-end Feb 2021.

[@syedtayyab3357]

Hi Mr. Manu Nair, I really like your videos and your spirit to support so many accountants in UAE free of charge. I have a question, If we have Zero-rated supplies but we have written those under Exempt supplies in our VAT returns submission. In both cases, there is no difference in the VAT amount. Do we need to rectify it? If yes What will the method? Also please let me know if there will be any penalty on this?

[@rawaasalah7581]

Hi All uae accountants, if any one can answer me, if the error is only in the amount (net purchase) column but the tax amount is correct, is this considered as error?

[@AbdulWahid-qu7oz]

how to De-registration vat uae

[@sayedkhorsed8292]

Dear Sir,At first thanks for your video..My inquiry is I have paid 25k this year by Exchange but i didint submit any document because the exchange said me they Don't need anything..yesterday i have seen that my penalty showing -22000..i dont know what should i do now..😑please advice me to how to reduce the amount and why the penalty me..??

[@allmanuniform]

Hi sir thank you so much for your helpful video and please and after watching your video I did not make mistakes. I have entered in wrong colum so that it shows _ 280000 How to correct this mistakes in 211 form

[@srik7536]

Dear Sir,Let me thank you first, for all your videos.You are doing a great job .I have a question.Our company got registered for VAT on 19th of April-2018 and our First VAT period is from Feb to Apr-2018.Since we were not registered until April,we had all our business invoices without VAT and there is nothing to be declared as on 31st of April,even though we had done business.We have already filed the VAT as Zero, and also entered zero in all the column (Standard Rated Supplies column) as we do not have anything to pay or claim.Is that correct or should we declare the business figure which we have done for the period and show VAT as zero.Kindly advise.Our Self declaration form is awaiting to be filled.Thanks for your assistance.

[@srik7536]

Hi Sir,Could you please assist me with the above query.

[@syedmannan9847]

Dear sir Thank you for the video . It's really helpful . Just a question , if we missed some invoices to claim vat which is dated 1 year back or more , can we claim it in the current period ,assuming we have quarterly returns to file ?

[@Emiratescagroup]

Hi @syed Mannan, as per UAE VAT Law, Input tax can be claimed in the tax period in which invoice was received and in one SUBSEQUENT tax period. In general, inputs after one subsequent tax period can only be claimed by submitting a VDF.

[@mohammedshahidum4661]

Dear sir, my error is less than AED 10,000 . we got two branches..i enetered wrong information as details eneterd exchanged for one branch ..my payable tax was 715 dhs..but i entered details for other branch tax details with payable amount of 9000 dhs..Now what to do.. can i correct it next term retun..Should i pay full amount now(9000) ?..Immediate response would be very much appreciable . can i get your contact details for further clarifications. Thanks & Regards

[@maheshmahi-vc4so]

Sir what we can do when there is difference in the amount which we shown as difference of reverse charge mechanism(serial no7 in vat return form)

[@Emiratescagroup]

Dear Sir, you will have to settle the amount in Box No. 7.

[@Burhanezzy82]

Sir if there is an error in emirates vise supplies column then is it comulsory to submit disclosure form for ex mistakenly fill dubai taxable supply amount in abu dhabi column & abu dhabi's taxable supply in dubai column...as if there is no change in net tax payable amount .... so its compulsory to submit disclosure form ??

[@Emiratescagroup]

Dear Sir, if the amount is above AED 10,000/- then you have to submit the VAT voluntary disclosure form 211.

[@jassifsherif7823]

SIR, WE SUBMITTED VAT AMOUNT CORRECTLY FOR 6 TERMS AND SALES MADE TOTALLY (NON VAT + VAT APPLICABLE) OUT AUDITOR NOTICED THAT, THEN WE MADE SALES SEPARATELY VAT & NON VAT, NOW WE GOT MAIL FROM FTA ABOUT FIRST 6 TERM VAT CLARIFICATION. WE ALREADY REPLIED MAIL WITH STATEMENT SHOWING SALES VAT PAYABLE & NON PAYABLE. VAT AMOUNT IS DECLARED CORRECTLY BUT SUBMITTED NOT CORRECTLY

[@abcmotorizedblinds1751]

Hi Sir, thank you so much.... Q : While I was registering TRN, by mistake I selected Volundary, instead of Mandatory. Last 3 quarter vat I already submitted properly, but now only I noticed our co. Must be under Mandatory. How I can changed it now ?

[@NaffarHussainOfficial]

Send Email to FTA from official email: More Details: Whatsaap:0554453681

[@favaskakkengal]

sir i made a mistake when I filing I didn't enter the reverse tax so how can I file that tax in 211 form?

[@Emiratescagroup]

Dear Sir, you can claim you VAT in the subsequent Tax return if the mistake is made in the current return. If the mistake is in previous Tax return then you will have to submit voluntary disclosure.

[@koshysamuels3484]

I have made an error with percentage calculation in the previous period vat return.The difference is less than AED100. To adjust this amount in the present vat return-in which slot I have to enter this amount. Would appreciate your reply.

[@NaffarHussainOfficial]

Adjust in Input if mistake is in Input and vice versa for output More Details: Whatsaap:0554453681

[@yousafkhan4133]

if somebody wrongly claim vat on purchase and submit the return so is it allowed to minus that vat amount in next vat return?

[@sagardhawan9487]

Yes

[@leabaneseprintingpressllc6571]

dear sir i mistakenly submitted VAT disclosure in April 2018. Not have any error in my vat return. but i done one vat disclosure mistakenly. now fta send a email to re submit disclosure like this. what i will do now? please help me the actual return and vat disclosure difference in amount 0.17 fills only. what i do now re submit or what is the next procedure.

[@Emiratescagroup]

Dear Leabanese Printing Press LLC, if the VAT disclosure was made mistakenly do not resubmit the the request as it will get cancelled automatically.

[@jibugeorge8902]

Sir, Suppose I have paid my TAX 11000, (without submitting the 201, First I made the payment) later I submitted the 201 file with amount of VAT Payable 9200 . Now in my FTA portal is showing Voluntary Declaration .. Now what I need to do next .. Pls advise

[@Emiratescagroup]

Dear Jibu, Voluntary Disclosure is a voluntary revelation you would make to the authority only if any error has been committed. In your case, you have made the payment in excess of the liability which you can utilize for your subsequent tax period.

[@a.p.mishra2474]

No need to do anything, if your tax calculation is correct. Extra amount which u hv paid. There will be show credit amount on fta. U can deducted extra paid amount in next return.

[@murrieldc3108]

What if i input the correct total sales, and mistakenly input the wrong vat amount? the difference is only 1875, how to rectify it? please advise, and how to fix it?

[@NaffarHussainOfficial]

Adjust in next Return: More Details: Whatsaap:0554453681

[@vinivini5297]

Sir today i submit the return form But after submitting the form same place its showing the " voluntary disclosure form" it there any error? Or its bydefault showing that form? As.per my calculation the form is correct and i received email for payment also. Still not paid and showing the liability in vat online account. It is compulsory to fill the " voluntary for. Please reply me sir.

[@Emiratescagroup]

Dear Vini, Voluntary Disclosure shall be applicable only if you have made any mistakes. It is not compulsory to fill the VAT Voluntary Disclosure.

[@ashickking]

If we click once submit voluntary disclosure. We can't close that or how we close that disclosure form

[@NaffarHussainOfficial]

No need to close it ,untill you will submit there will be no penalty.

[@niazahamedahamed6528]

dear sir i filled my return and submit after that i found my omission of input tax 15000/-still iam not paid the tax amount this is current period i have time may 28th 2019 what i do sir

[@NaffarHussainOfficial]

You can adjust in next return only and pay any payable amount for this return. More Details: 0554453681

[@salmannursery7791]

sir. my tax period is 1st jan to 31 march,and is due date 28 april,,and tax payable correct amount is 15790,, but when i open vat 201 form, by mistake a click on submit button.. vat payable amount only 4 driham send to fta. but aftar 3 to 5 days 15790 is paid through GBIN Number. u tell me sir how to vat voluntary disclosure form... and tell me. penalty / yess or no .

[@Emiratescagroup]

Dear Salman, in order to correct the VAT return you need to submit VAT voluntary disclosure form 211 updating the correct value.

[@itsmefa1]

What if the error is committed on TAXABLE VAlUE and not on TAX AMOUNT

[@NaffarHussainOfficial]

No need to do anything For more detail: whatsaap 0554453681

[@mdaniyal7777]

Dear Sir How's You? I have submitted two Qtr VAT file return . In the first qtr i have seen the vat value was correct but taxable value was wrong due to some rounding difference. And in second Qtr vat value was correct but zero rated supply value was wrong . Please guide me should i submit VAT 211 form with correction? If i submit these form any penalty will be come?

[@Emiratescagroup]

Dear Sir, you can show the zero rated supplies in the next VAT Return. There is no need to file VAT Form 211.

[@shahidshaikh5421]

Sir, Here the amount of aed 10000 will be the tax amount or taxable amount..... In Which amount base we submit voluntary disclosure

[@NaffarHussainOfficial]

it is Net Taxable Amount More Detail: Whatsaap:0554453681

[@bennybabu7524]

sir I like your classes..when I come to Dubai, definitely I will meet u...thanks

[@Emiratescagroup]

Dear Benny, thank you for the appreciation. FYI we are also conducting free webinars on VAT. You can register on the link and join us from wherever you are. register.gotowebinar.com/register/8932775903072829954

[@itsmefa1]

Emirates Chartered Accountants Group is it already removed ?

[@SurajPandey-qe2zo]

When i fill up vat return in FTA website, in the standard expense/ purchase i add taxable purchase and tax exempt purchase but in vat receivable i only mention 5% of taxable expense/ purchase. For Example Taxable purchase/ expense: 100 Vat: 5 Tax exempt purchase: 30 So while i fill up i put taxable purchase/ expense: 130 and vat: 5, so is there any fine and penalties for this and also please tell me the solution for it.Please help

[@NaffarHussainOfficial]

There should be No penalty against any Payment but may attract penalty for filing wrong return,But there is no automated penalty through FTA System for this. More Details: Whatsaap:0554453681

[@faded_boya8920]

We submitted bill March April n may June but now customer not accept the invoice against invoice they want October month invoice in this case we have to return all invoice n generate Oct month invoice?? N what reason we actually add to claim our vat again sales return ??

[@Emiratescagroup]

Dear Sir, if the customer wants to claim the input tax, they can claim through Voluntary Disclosure Form 211 as they will not be able to claim the input tax in October as it is back dated.

[@gst_jpnga9984]

what if we have clicked on voluntary submissions by mistake, do we need to proceed it or is there any way to cancel it?

[@Emiratescagroup]

The form will show as drafted and remain in the 211 portal. It will not have any impact and therefore you can ignore it.

[@muneermalappadi3357]

How log it will show as DRAFTED

[@abudhabifishingseagatemari436]

Sir my first vat return amount was a negative value or refundable (sale amount is less than the purchase amount ) later second vat return amount had not against the first refundable amount .so I paid the full outstanding amount. What is the solution for regaining the refundable amount .

[@Emiratescagroup]

Dear Sir / Madam, please find below options: 1. Adjust the refundable amount of the 1st VAT Quarter in your upcoming VAT liability. 2. Submit VAT 311 (refunds) with IBAN validation from the bank. Should you require any assistance please reach us at [phone].

[@Pgk2806]

Sir, What is the Vat treatment for a purchase of car on loan for company purpose.

[@Emiratescagroup]

Dear Sir, for each payment you will have to pay VAT.

[@yaseedalic8841]

Sir I don’t want to make voluntary disclosure Unfortunately I press the voluntary disclosure option and after that it’s gone to form no 211 again I edited the amount after I press the submit button but it asking for upload of supporting document but I did not still it’s under the form 211 status showing editable what it meaning I can cancel my request from there

[@Emiratescagroup]

contact our expert: Mr.Sachin 971 50 246 5850

[@rajamani5935]

Sir, can you please tell me, unfortunately I submit voluntary disclosure from 211 because I don't know penalty will come now I can cancel that or any options is there...

[@Emiratescagroup]

Dear Raja, please note you will not be able to cancel your Voluntary Disclosure. You will now have to wait for FTA's correspondence whether they will accept or reject your VDF 211.

[@rajamani5935]

Sir, today I have received email from FTA is "This is to bring to your kind attention that your VAT application needs to be amended as there are some information provided is missing, incorrect or expired. You are kindly requested to amend the application within 5 working days to avoid any difficulites during your filling or imposing of relevant penalties" Sir, now what I will do sir pls reply Still now our status is pending for 211 form

[@ashujain8847]

Sir my tax amt was just 175 dirham, however i have submitted the voluntary disclosure form, is their any way to avoid the penalty. Quick response would be very much appreciable Thanks & Regards

[@NaffarHussainOfficial]

Try Reconsideration form ,May be you will get waived off More Details: Whatsaap:0554453681

[@roshinkrajan6665]

Hi, good information thank you. I have a question, I didn't issue any voluntary disclosure but now it's showing there is a voluntary disclosure request they're asking to submit the documents how I solve this? While submitting the VAT its shoes there is a voluntary disclosure, but no mistakes on before and now. Can you help me what to do.

[@roshinkrajan6665]

Shows*

[@will22joseph]

Hi how did u solve it

[@sonalbutala7223]

What can i do in 1 st quarter vat return box 10 is more than box 3,6,7 Please Help

[@Emiratescagroup]

Dear Sonal, if the mistake is less than 10K AED kindly adjust with the next VAT Return or else you have file Voluntary Disclosure.

[@elenacapulong9766]

Your videos are all helpful, thanks very much. I have a question please. There is no error in my total payable to the FTA but instead of putting in box 10, I mistakenly put the amount in box 7. Do I need to submit a voluntary disclosure even there's no effect in the total payable? Thanks so much.

[@Emiratescagroup]

Hi @Elena Capulong, kindly note that the Voluntary disclosure is mandated by Law only if there are any errors in the submitted VAT return resulting in increase/decease in the net VAT payable/refundable subject to other provisions. Since in your case the error has not resulted in change in the tax amount reported in the original VAT return Voluntary disclosure may not be made. It is advised to sent an email to the guidance on [e-mail] explaining the fact.

[@elenacapulong9766]

Sir, many thanks for your reply. I feel relieved! Please keep uploading your informative videos, they are very very helpful. All the best and be safe.

[@b0945]

@@Emiratescagroup what if we have clicked on voluntary submissions by mistake, do we need to proceed it or is there any way to cancel it?

[@rawaasalah7581]

Hi All accountants, if any one can answer me, if the error is only in the amount (net purchase) column but the tax amount is correct, is this considered as error?

[@b0945]

@@rawaasalah7581 if net purchase amt is wrong then how Tax can be right? Bcs FTA site doesn't allow us to put any diff amt of Tax If purchase if 100 tax should be 5 , it wl not allow u to submit the form it's it's less or more than 5 Pls give more details

[@faas1425]

Why it showing after submitting form 201. After 201 I submitted form 211 also. First time am doing this. Now am waiting for penalty. Any option to avaoid the penalty ?

[@Emiratescagroup]

Dear Fahas, VAT voluntary disclosure form 211 is only supposed to be submitted if you have made any errors while filing your VAT Return. If the value as per the original VAT Return Filed and VAT voluntary disclosure form 211 is same then you can write to the FTA stating the matter and request for refund.

[@faas1425]

Emirates Chartered Accountants Group Thank you so much. Now sending mail to them for refund.

[@favaskc4576]

Sir, i just submitted the vat return and made the vat payment. but frequently i found an omition to claim input tax amounted to 1,00,000..So shall I submit form 211..??What about the administrative penalties..??

[@Emiratescagroup]

Dear Favas, we advise you to submit the voluntary disclosure form 211 as your amount is above AED 10,000/-.

[@favaskc4576]

Sir, what about the penalities??

[@novaluae]

if my error is less than AED 10,000 would I still be required to use this form? do you have any videos on that

[@Emiratescagroup]

Dear Narinder, please note that if the VAT payable is less than AED 10,000/- then you can adjust the amount in your subsequent return.

[@novaluae]

Thank you. Your videos are very helpful and informative. Can you please make a video on how to work this kind of adjustments. I am sure it would help many people.

[@ansarvattathoor7445]

Sir My Company is Real Estate company of commercial Building .Some Tenant renew For Two years .in that case they are giving vat on fist cheque for two years .we filing this amount to vat returne .Actually our three month income is difreent .

[@Emiratescagroup]

Dear Ansar, kindly call in our landline number [phone] and you may look for our Tax Consultant - Mr. Mohamed.

[@amiralinejad4727]

Please note that the VAT amount entered in box 10 is more than the total VAT amount in box 3,6 &7. Please make sure this is correct before submitting.can you help me with this?

[@sonalbutala7223]

yes i am also wattling for reply

[@NaffarHussainOfficial]

Box 10 Value can not be more than the Sum of Box 3,6 & 7 More Details: Whatsaap:0554453681

[@sadiquesharief7140]

By Mistake I clicked the button of Submit disclosure , Actually no errors were there , Please suggest me how to cancel it , Unwanted penalties will be in place so plz guide me

[@baabadvertising5028]

hi did you get the solution?

[@muhammadidrees8466]

Sir We paid vat tax on time but we didn,t file vat return .then we file vat return after 2 months.now it show penalty of late payment.also late filing.now what is the procedure to remove vat late payment penalty

[@Emiratescagroup]

Dear Muhammad, you have to file for reconsideration in order to get this penalty waived / reduced.

[@muhammadidrees8466]

@@Emiratescagroup ok thanks

[@riyaskt7186]

Hi Sir, If we are using voluntary disclosure, is there any penalty from FTA?

[@Emiratescagroup]

YES.

[@NaffarHussainOfficial]

Yes there is Fixed penaly of AED.3,000 plus percentage based like 5 percent plus late payments I.e 2,4 & 1percent daily till approval and date of Original return. More Details: Whatsaap:0554453681

[@muhdfaijas7975]

How to remove volandary disclosur draft plz hep me

[@Emiratescagroup]

Dear Sir, if you see voluntary disclosure appeared as a draft kindly leave it as it is. You will not be able to clear the draft and there is no penalty unless you submit the Voluntary Disclosure Form.

[@namansamrat]

Sure there is no penalty on draft

[@feetCandyable]

You saved my job.

[@Emiratescagroup]

Dear Siddharth, we are delighted to hear that. Thankyou!

[@ravibandla4675]

😂😂

[@afsalkt8655]

Sir I have a helps

[@sahiljuneja2085]

Sir cam u please tell me petrol bills and cash bills ( no company name ) we can claim tax or not ? And what about bank charges as they are not issuing invoice for that. We can claim or not ?

[@Emiratescagroup]

Dear Sahil, only if there is proper tax invoice we can claim input tax credit for it.

[@sahiljuneja2085]

There is proper invoice but no company name only cash mention can we claim

[@sagardhawan9487]

Sahil Juneja no

[@sahiljuneja2085]

sagar dhawan so what about petrol bills & carrefour as they dnt have name

[@Emiratescagroup]

Dear Sahil, yes you can claim if the value of the invoice if it is less than AED 10,000/- & name of the customer is not mandatory.

[@kinetic6209]

any penalty for submitting voluntary disclosure form for amount above 10000

[@Emiratescagroup]

Dear Mohd, Yes, offcourse there is penalty. AED 3,000/- for the first submission of voluntary disclosure and 5% on increased amount of tax.

[@NaffarHussainOfficial]

Dear ,You will get AED.3000 fixed plus 5 percent and others late payment penalties as 2,4 percent one time & 1 percent on daily basis till approval of Disclosure from FTA. More Details: Whatsaap:0554453681

[@qams5657]

Sir I open Vat211 Vat Voluntary disclosure but didn't submit yet just kept in draft. How to delete it. As after seeing your video I understand that if it's below 10000 we can do it in next vat return. Your immediate response will be appreciated. And also help to make understand where to enter the changes in next vat return. In my case we paid extra 1348 in first vat return.

[@Emiratescagroup]

Dear Sir, the same cannot be deleted from the draft file. You can adjust the extra paid amount AED 1,348.00/- in the subsequent VAT Return and pay only the net amount.

[@qams5657]

@@Emiratescagroup sir thanks for your reply. Just a small question. Disclosure form is not submitted so there will no penalty on me right.

[@Emiratescagroup]

There will be no penalty unless you submit the VAT voluntary disclosure 211.

[@SKULLERS]

@@Emiratescagroup hi sir i wrongly press submit voluntary disclosure , what i have to do now

[@sitharasherin]

​@@SKULLERS u have Any penalty

[@KhuramShahzad-rw9me]

Sir , Your videos are very helpful for the accountants. I need to ask one thing regarding VAT return, we are a dubai base company and purchasing the inventory from Free Zone area . Could you please guide us where we need to put that inventory amount in VAT return?

[@Emiratescagroup]

Dear Khuram, please note purchase from a designated zone company will be reverse charge mechanism for the mainland company.

[@KhuramShahzad-rw9me]

Sir, we are not paying the VAT on purchasing of inventory from Free Zone area . Will it remains under Reverse Charge Mechanism.

[@sagardhawan9487]

Khuram Shahzad yes it will remain under RCM

[@sagardhawan9487]

Pankti Trivedi most of the invoices from designated zones can be recognised as FZC are written on them.Also from the supplier address we can identify weather it is from freezone or mainland., But do double check it from the list issued by FTA, weather it is falling under designated zones or not. Yes RCM will be on frieght charge as well

[@sagardhawan9487]

Pankti Trivedi companies in free zone are not authorized to charge vat on the bills. The reason they are charging vat on bills can be; they are not authorized designated zones by the FTA In this case no need of paying vat on reverse charge.

[@alistiqamahhaj5236]

can a designated zone company doing export business to overseas only, can they claim VAT refund for local purchases?? please advice

[@Emiratescagroup]

Dear Ali, yes they can claim VAT refund for local purchases.

[@alistiqamahhaj5236]

thanks so much.. but the export will be treated as out of scop? means it will not come as as zero rated?

[@deepasharma1065]

Alistiqamah Haj :if its a taxable supply outside uae, it will b treated as zero rated, thts why u can claim input..but if its an exempted supply, irrespective of country , u cannot claim input vat..