9 September 2026 · How To
How to Claim It on Your VAT Return
You claim VAT bad debt relief by entering an adjustment in the 'Adjustments' column of Box 1 of your VAT return, for the VAT amount only (not the net value). Do this in the period in which the four conditions are all met. Keep evidence: the original invoice, proof the output VAT was paid, the write-off in your accounts, the age of the debt, and the notification to the customer, for any FTA review.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Where it goes
A specific box on the return.
- Adjustments column of Box 1.
- The VAT amount only.
- In the period the conditions are met.
- Do not adjust the net value.
Evidence to keep
Support the claim.
- Original invoice and filed return.
- Write-off in the accounts.
- Age of the debt.
- Notification to the customer.
Related guides
Frequently Asked Questions
For making the claim.
Where on the return do I claim?
In the Adjustments column of Box 1, for the VAT amount only.
When do I make the adjustment?
In the period in which all four conditions are met.
What evidence should I keep?
The invoice, proof of output VAT paid, the write-off, the debt age, and the customer notification.
Can Exiloz make the adjustment?
Yes. We enter the Box 1 adjustment and hold the evidence.
Claim it correctly
Exiloz makes the Box 1 adjustment and keeps the evidence for you.