1.
Is Entity Type or legal type on your Trade License and FTA portal same?
2.
If you have VAT group registration, are any of the members in the group not a sole establishment?
3.
Have you updated the expired documents at the FTA portal?
4.
Do you have any Supplies for which due tax has been charged and paid, consideration has been written off in your accounts and more than 6 months has been passed from the date of supply? If yes whether the bad debt relief has been claimed?
5.
Are you aware about the new amendments in UAE VAT Law and have you incorporated the same in your business w.e.f 01/01/2023?
6.
Is your accounting system able to generate sales and purchase transaction data as per the FTA prescribed format?
7.
Have you considered the "Transition Rules " in respect of the supply, where a contract concluded before VAT implementation but supply takes place (partially/fully) after the VAT implementation?
8.
Have you account for VAT on advance payments received from customers?
9.
Whether you have any export of Services? if yes, whether it is considered as Zero rated Supply?
10.
Whether you have any export of goods, if yes do you have exit certificate for the related exports?
11.
Do you supply oil and gas (Subject to domestic reverse charge) in UAE if Yes, do you charge VAT from the customer?
12.
Do you make any supplies through an agent acting in the name of and on behalf of a you? If yes, whether VAT is charged by you on that supplies?
13.
Do you sell any Second-hand vehicles? if yes, did you opt for Profit Margin Scheme?
14.
Do you provide goods for free, such as samples or commercial gifts? If yes, whether VAT is charged on such deemed supplies?
15.
Do you issue any vouchers? if that vouchers are issued or sold for specific supply then whether VAT is charged at the time of issuance or sale?
16.
Do you have made payment on behalf of XYZ to ABC, where the Tax invoice is in the name of XYZ. The recharge of such amount from XYZ is considered as taxable supply and reported in the VAT return?
17.
Do you have any supply of goods to branch and whether VAT has been charged against the supply?
18.
Have you ensured that all Tax Invoices and Tax Credit Note issued and received meet the requirements of the UAE VAT provisions?
19.
Have you ensured that all the input VAT has been recovered on the proper Tax Invoices?
20.
Do you provide entertainment services to any one and have you recover the input tax relate to such expenses correctly?
21.
Do you have any vehicles related to business, if yes whether Input Tax is claimed on it?
22.
Do you Provide mobile phones and Sim Card Services to the employees, if yes whether input tax is claimed on it?
23.
Do you Provide Medical Insurance to the employees, if yes whether input tax is claimed on it?
24.
Have you done the correct input tax apportionment calculation in your VAT return and the corresponding annual wash-up calculation as per the UAE VAT law?
25.
Are you aware about the rules for recovering input VAT under Reverse Charge Mechanism?
26.
Do you maintain a reconciliation for import of goods into the UAE between Customs records and VAT return?
27.
Have you imported services in UAE and whether VAT on such transactions is charged under Reverse Charge Mechanism?
28.
Do you know the Emirates wise reporting rules in the UAE VAT law, are you considering the same while filing the VAT return?
29.
Have you established appropriate controls and procedures to ensure ongoing compliance with the UAE VAT provisions?
30.
Have you ensured that all employees involved in financial transactions are properly trained on the requirements of the UAE VAT provisions?
31.
Have you taken into account all relevant VAT rules when accounting for transactions involving supplies of goods or services on credit?
32.
Do you have a history of penalties from VAT(FTA)?
33.
Have you applied private clarification and rectified VAT return accordingly?
