Filing a VAT return does not necessarily mean that the VAT file is complete. The figures may look correct, but the invoices, credit notes, import documents, export evidence, or accounting records may not be properly organized or may not support the figures submitted in the VAT return.
When there is a tax audit or a document request, the company needs a clear file showing how the VAT return figures were prepared, and how sales, purchases, invoices, accounting entries, and supporting documents are linked to each VAT return box.
Al Basma helps companies review their VAT file before a tax audit, identify weak points, and organize supporting documents clearly before submission or future reference.
A VAT file review is an organized review of invoices, VAT returns, accounting records, and supporting documents that support output tax, input tax, zero-rated supplies, exempt supplies, outside-scope transactions, imports, exports, and credit notes.
The objective is not only to recheck the VAT return, but also to confirm that the company has sufficient and organized documents to support the VAT figures already submitted or to be submitted in future returns.
This review is useful before a tax audit, before filing a sensitive VAT return, when repeated errors appear, when accounts are transferred from one accountant to another, or when invoices have accumulated without clear organization.
We review issued invoices, invoice numbering, dates of supply, TRN details, VAT amount, and classification between taxable, zero-rated, exempt, and outside-scope supplies.
We review received invoices, supplier details, completeness of tax invoice details, input tax recoverability, and the correct tax period for claiming input VAT.
We review credit and debit notes, reasons for issuance, connection to original invoices, and their effect on sales, purchases, and VAT.
We match import and customs records with accounting records and VAT returns, and review import VAT or reverse charge treatment where applicable.
We review export documents, shipping evidence, proof of goods leaving the UAE, or service-related documents where zero-rating is applied.
We compare previous VAT returns with accounting records and review sales, purchases, adjustments, and net VAT payable boxes.
When preparing a VAT file, documents should preferably be organized by tax period, transaction type, and the relevant VAT return box.
One of the most important points in a VAT file review is having a clear trail for every figure in the VAT return. The sales figure should have a detailed schedule, the schedule should link to invoices, and the invoices should link to accounting entries and ledgers.
The same applies to input tax. It is not enough for input VAT to appear in the accounting software; it should be supported by valid tax invoices and documents proving that the expense relates to the company’s business and that the VAT is recoverable.
This trail helps the company respond to any question or document request, reduces the time needed to answer, and shows that the accounting records and VAT returns are based on organized supporting documents.
We organize invoices, VAT returns, and supporting documents for each tax period so figures can be traced and questions can be answered easily.
We prepare schedules linking sales, purchases, credit notes, and adjustments to VAT return boxes and original documents.
We identify incomplete or unsupported invoices that may not be sufficient to support input tax or output tax reporting.
We prepare explanatory notes for important differences, such as corrections, wrong periods, import differences, or export document issues.
Al Basma reviews VAT returns together with invoices, accounting records, and supporting documents, and identifies errors, observations, and missing documents before they become a problem during a tax audit or document request.
We help you prepare a clear file for each tax period, prepare supporting schedules for VAT return boxes, review output tax and input tax, and check import, export, and credit note documentation.
We also provide practical recommendations to improve VAT document retention, adjust accounting software settings, and reduce repeated VAT return errors in future periods.
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