10 July 2026 · Triggers
What Triggers an FTA Audit
The FTA increasingly selects audits on a risk basis, using data from your filings. Common triggers include inconsistent or repeatedly late returns, persistent VAT refund positions, large or unexplained adjustments, mismatches between your VAT and corporate tax figures, unusual margins for your sector, and thin or missing transfer pricing documentation. None of these is illegal — but each raises your risk score, and clean, consistent filing is the best way to stay off the list.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
What raises your risk score
Audits are chosen from patterns in the data you already submit.
- Late, amended or inconsistent returns.
- Persistent refund or credit positions.
- Margins or ratios out of line with your sector.
- Mismatches between VAT, corporate tax and financial statements.
Lowering your risk
You cannot control selection, but you can control the signals.
- File on time, every time, with reconciled figures.
- Support refunds and adjustments with clean evidence.
- Keep transfer pricing documentation current.
- Fix errors proactively through voluntary disclosure.
Related guides
Frequently Asked Questions
For businesses wanting to reduce audit risk.
Does claiming a VAT refund trigger an audit?
It can raise your risk profile, especially if refunds are persistent. Clean, well-evidenced claims reduce the chance of a problem.
Do late filings increase audit risk?
Yes. Late or inconsistent returns are among the clearest signals in a risk-based selection system.
Can good documentation keep me off the list?
It cannot guarantee it, but consistent, reconciled filings and current documentation materially lower your risk.
Can Exiloz assess our audit risk?
Yes. We review your filings for the signals the FTA looks for and help you close the gaps.
Know your audit risk
Exiloz reviews your filings for the red flags the FTA scores and helps you clear them.