VAT Audit

vat audit

What is VAT Audit?

A VAT audit is a process of investigating the financial data & records of taxpayers in the UAE. With a VAT audit, the Federal Tax Authority (FTA) determines the accuracy of the taxpayer’s VAT liability. After that, it also monitors whether the taxpayer complies with the relevant UAE VAT laws or not.

Why is VAT audit essential?

A Vat refund Dubai is essential to understand compliance with the UAE VAT laws. You will understand your internal tax procedures related to UAE’s VAT law. The first step is to identify the areas of non-compliance and rectify them within the framework of UAE laws. Therefore, you must be adequately prepared to assess your compliance before the FTA conducts a VAT audit.

vat audit
vat audit

FTA tax audit process

Before the VAT audit, FTA sends a notification to taxpayers at least five days in advance. Taxpayers must keep all VAT returns documents as well as other supporting evidence. Moreover, the employees responsible for accounting and taxation records must also be present to facilitate the audit process. These records include:

  • Supply invoices as well as receipts
  • Tax invoices from suppliers and related documents
  • Tax credit notes
  • Documents showing the proof of imports and exports
  • Customs declarations
  • Non-deducted input tax records

Tax auditors need all these documents for assessment. They keep an eye on all the discrepancies in payments, receipts, as well as documentation of all VAT-specific transactions. Therefore, any suspicious information or missing data is listed and rechecked for irregularities.

For a VAT-compliant business

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Our VAT Audit Services

We have been a leading provider of VAT audit services since its implementation. With a dedicated team of tax experts & diverse experience of over 35 years, we have the right resources & expertise to provide outstanding VAT audit services in the Emirates.

Along with coordinating with Tax Authorities throughout the audit, we provide the tax auditors with the relevant documents, records, data, and information about finances, stock inventory, & assets for a detailed examination. NR Doshi’s VAT experts prepare a VAT audit checklist to ensure a proper review following the UAE VAT law. Lastly, we have successfully represented the client from various industry verticals, thereby complying with FTA’s rules.

vat audit
vat audit

Our Strengths

  • We are FTA-registered tax agents with a good track record of providing pre-audit and post-audit assistance.
  • Our detailed and accurate VAT audit checklist gives us a well-defined structure for conducting a tax audit. It ensures no errors or inaccuracies are found within the UAE VAT laws.
  • Our tax auditors give astute assistance with documentation to accomplish hassle-free VAT compliance.
  • Our seasoned tax advisors offer complete guidance regarding the UAE vat laws to eliminate non-compliance and take appropriate actions.


A friend of mine recommended NRD & Partners for VAT consultancy services two years back. Since that day, I have consulted them on every aspect of VAT compliance. The highly professional team has helped me with VAT accounting, filing and submitting returns, registration, computation of VAT liability, and VAT audits. They provide full-time support to my business and FTA tax auditors during the auditing process to ensure that the process completes successfully. Thanks to them, I am VAT compliant.
VAT Audit 1

CEO, Fitness and Cosmetics Company

How about a VAT audit before the actual VAT audit conducted by FTA? This is what NR Doshi & Partners does to ensure that any VAT-specific errors are identified at the internal level and corrected on time to avoid non-compliance penalties from FTA. Their frequent checks of our accounting records, reports, and returns help us to abide by all the laws and regulations of VAT in UAE. Their VAT audit services are impressive and we will recommend their name to our friends and business associates.
VAT Audit 2

Manager, Real Estate Company


Where does the VAT audit take place in UAE?

FTA conducts VAT audits at the taxpayer’s office during business hours. If the FTA cannot conduct audits at the taxpayer’s business place, then FTA may conduct them at its office.

Is there any fixed time when FTA conducts a VAT audit?

There is no fixed month or date of the year when FTA conducts VAT audits. FTA decides to audit a taxpayer’s VAT liability at its discretion. Other factors such as a taxpayer’s delayed VAT return submission, incorrect returns, tax evasion cases, and non-compliance issues may have a significant impact.

FTA may conduct VAT audits multiple times in a year or just once, and it is entirely up to them. Generally, the FTA informs the taxpayer at least five days before conducting an audit. However, in cases of tax evasion or any other suspicion regarding taxpayer’s non-compliance, it may conduct VAT audit without prior notification.

What are the primary accounting records that FTA reviews during the VAT audit in UAE?

FTA reviews the following things during VAT audit:

  • Checks whether taxpayers are using a proper accounting system to ensure accurate bookkeeping, maintain records, as well as generate basic reports with the UAE VAT laws or not.
  • Reviews whether you have applied the correct VAT rate to the products as well as services sold to customers or not.
  • Examine whether the correct VAT rate is imposed on products and services purchased from suppliers, along with proper invoices and evidence for each.
  • Investigates whether taxpayers have filed timely as well as accurate VAT returns or not.

How and when do we come to know about the VAT audit results?

FTA notifies businesses of the VAT audit results within ten business days of the audit completion.

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