VAT Reconsideration Services in UAE
Registered Tax Agent Regulated by the FTA (Federal Tax Authority)
VAT Reconsideration Services in the UAE
Professional Support for Challenging FTA Decisions, Assessments, and Penalties
If your business disagrees with a decision, penalty, or assessment issued by the Federal Tax Authority or the Federal Customs Authority, you have the right to apply for reconsideration.
The process is time-sensitive, requires formal documentation, and must be submitted in Arabic. Farahat & Co. provides specialist VAT reconsideration support — reviewing FTA decisions, preparing and translating reconsideration applications, and representing businesses throughout the process to achieve the best possible outcome.
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What is VAT Reconsideration?
Body: VAT reconsideration is the formal process through which a VAT-registered business or taxable person challenges a decision made by the Federal Tax Authority or Federal Customs Authority. This includes decisions relating to tax assessments, administrative penalties, VAT refund rejections, and other formal FTA determinations.
Reconsideration is the first step in the UAE tax dispute process and must be completed before any further appeal can be made to the Tax Disputes Resolution Committee.
Key points to be aware of:
- The reconsideration application must be submitted within 20 business days of receiving the FTA or FCA decision notice
- Applications submitted after this deadline have a significantly lower chance of being accepted
- All reconsideration applications must be submitted in Arabic
- The decision notice may be issued as a letter, penalty notice, assessment, or any other formal document from the authority
How to Apply for VAT Reconsideration in the UAE
The reconsideration application is submitted to the FTA or FCA using Form VAT 140. Farahat & Co. manages the full preparation and submission process on your behalf.
The application must include:
- The name of the business and business owner
- The reference number from the relevant FTA or FCA decision notice
- A clear description of the assessment or decision being challenged
- The grounds for the reconsideration — why the business disagrees with the decision
- The outcome being sought — for example, if the dispute relates to a tax amount, the correct figure should be stated along with the supporting calculation
- Supporting documentation providing evidence for the reconsideration request
- A translated version of the application and all supporting documents
Our team provides: If you are unsure whether you have valid grounds for reconsideration, or if you cannot determine the correct figures, contact our team before submitting — an incomplete or poorly prepared application is likely to be rejected.
What Happens After a VAT Reconsideration Application is Submitted?
Once a reconsideration application is submitted, the FTA or FCA reviews the submission within 20 business days. During this period, the authority may request additional information or documentation to support the application.
In many cases, the applicant or their appointed tax agent is called for a discussion with an FTA representative — providing an opportunity to present further evidence and clarify the grounds for the challenge.
Following the review, the FTA or FCA will issue a decision — either approving the reconsideration, partially approving it, or maintaining the original decision. If the outcome remains unsatisfactory, the next step is to file a formal appeal with the Tax Disputes Resolution Committee.
Farahat & Co. manages the full process on your behalf — from initial review through to the FTA’s final decision — keeping you informed at every stage and advising on the appropriate next steps.
Frequently Asked Questions on VAT Reconsideration Services
What is VAT reconsideration in the UAE?
When must a VAT reconsideration application be submitted?
What decisions can be challenged through VAT reconsideration?
What language must the reconsideration application be submitted in?
What information must be included in the VAT reconsideration application?
What happens if the reconsideration application is rejected?
How long does the FTA take to review a reconsideration application?
Can Farahat & Co. submit a VAT reconsideration application on my behalf?
What is the difference between VAT reconsideration and a VAT appeal?
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