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VAT penalties

VAT Late Payment Penalty in UAE

The UAE VAT (Value Added Tax) serves a significant role in boosting the local economy, it comprehensively expands the nation’s sources of revenue. Essentially, VAT filing is a crucial obligation for businesses. Noncompliance with VAT filing expedites hefty fines upon businesses from the Federal Tax Authority.

Thus, it is immensely vital for businesses to seek expert VAT Consultants in UAE to combat the complexities of tax filing procedures effectively and to fully enforce compliance with the Value Added Tax regulations and standards.

Also read: VAT Deregistration in UAE

UAE VAT Late Payment Penalties and Return Filing Requirements

The UAE VAT late payment penalty or return filing requirements must be met by businesses in the UAE.

In the case of late payments, the applicant is subject to VAT fines, when a payment is past due, 2% of the unpaid tax must be paid right away, and a 4% monthly penalty is due after one month from the due date of payment, up to a maximum of 300%, will be added to any balance that is still owed by each cycle month after the payment deadline.

Key Violations of UAE VAT Regulations and Associated Penalties

Violation of the Value Added Tax regulations sets forth Federal Tax fines. The following omissions and noncompliance to VAT laws can amass imposition of fines and penalties, as conferred below:

1. Failure to Register for Value Added Tax

Businesses in the UAE are required to register for VAT, and ought to submit an application for VAT registration to the Federal Tax Authority within 30 days of surpassing the required level of registration. Noncompliance with timely registration facilitates an imposition of an AED 10,000 fine on businesses.

2. Failure to File for the Value Added Tax On Time

As conferred by the UAE’s tax law, every business must file for VAT return by the 28th day of a respective tax period to the Federal Tax Authority. Every taxable entity in the UAE is required to submit a VAT return filing to the Federal Tax Authority at the end of each tax period.

A VAT penalty of AED 1,000 will be levied on VAT registrants who fail to file their VAT returns within the time frame set by the Federal Tax Authority.

Additionally, the defaulter will be penalized with a sum of AED 2,000 if they repeat the same offense within 24 months.

3. Failure to Maintain a Record

Businesses are required by the Federal Tax Authority to maintain accurate transaction records and supporting documentation. Whenever there is an audit in a company, the FTA demands them, essential documents for the tax audit must be turned in.

If a person operating a business neglects to present these documents or records of their organization, VAT fines and penalties of AED 10,000 will be assessed for the first time. In case of repetition, a fine of AED 20,000 will be assessed.

Also read: VAT on Commercial Property in UAE

4. Failure to Identify VAT Inclusive Rates of the Goods and Services

Certain circumstances under the UAE Value Added Tax demand that the rates of goods and services offered in their stores or offices are inclusive of VAT. In the UAE, there are AED 5,000 in VAT fines and penalties if the pricing of goods or services is not displayed as inclusive of tax.

5. Failure to Issue a Tax Credit Invoice

The customer who is in charge of paying the VAT must get a valid tax invoice also known as a tax credit note from the supplier. The provider will be subject to VAT fines and penalties of AED 2,500 for each incorrect document for not performing this procedure.

Also read: How to Calculate VAT in UAE : Formula to Calculate VAT

How Can Businesses in the UAE Avoid VAT Penalty?

Through maintaining the following conduct, VAT penalties can be avoided:

  • When acquiring products or receiving services, it is essential to be sure that the supplier accurately charges taxable goods and that information is included in the invoice.
  • Within the time range given by the government, pay the tax invoiced correctly.
  • To avoid incurring a VAT late payment penalty or VAT late filing penalty, VAT returns must be filed within the allotted time frame and include all the essential information.

Avail of the Best VAT Consultation Services in the UAE

Noncompliance with VAT filing accrues heavy fines on businesses from the Federal Tax Authority.

Thus, UAE businesses need to seek expert VAT Consultation Services to enforce Tax Compliance and to combat the complexities of tax filing procedures effectively.