Voluntary Disclosure
Voluntary Disclosure Support in the UAE
We trace the error to the return and ledger, calculate the correction and prepare the voluntary disclosure file for EmaraTax submission.
- Error traced to the source return, ledger and supporting documents
- 14% per annum late-payment exposure checked against the due date
- Submission file prepared before an avoidable correction becomes a larger issue
Who this is for
- A past VAT or Corporate Tax return is wrongThe error needs a route, a calculation and evidence behind the correction.
- A health check found an omissionA written finding is useful only when it turns into the right FTA action.
- Your new accountant found an old mismatchThe source documents may show whether the issue is tax, bookkeeping or both.
- The FTA has asked about a returnTiming matters once the Authority has opened a review or audit process.
What is included
- Return, ledger and source-document review
- Error classification and materiality note
- Tax and penalty calculation
- Supporting evidence schedule
- Voluntary disclosure drafted for review
- EmaraTax submission support
- FTA follow-up and correction record
How it works
- Send the disputed periodReturn, ledger, invoices and any FTA notice or query.
- Trace the errorWe identify what changed, which tax period is affected and what evidence supports it.
- Confirm the scopeThe fee and any separate bookkeeping or return work are shown before submission.
- Submit the correctionWe prepare the EmaraTax disclosure and support the FTA response process.
Voluntary Disclosure Support in the UAE — questions we get asked
When is a voluntary disclosure needed?
The Federal Tax Authority rules distinguish corrections for errors in a tax return, tax assessment or refund application. The correct route depends on what was filed, what changed and whether the FTA has notified you of an audit. We review the timeline and evidence first, because submitting the wrong form can create another issue.
What is the current late-payment rule?
The FTA-published text of Cabinet Decision No. 40 of 2017 and its amendments states a 14% per annum penalty, calculated monthly for each month or part of a month, on unsettled payable tax from the day after the due date. The FTA announced Cabinet Decision No. 129 of 2025 took effect on 14 April 2026.
Can a disclosure remove the penalty?
A voluntary disclosure corrects the tax position; it is not a promise that every administrative penalty disappears. The Federal Tax Authority applies the rules to the facts, timing and payment. We calculate the possible exposure, identify the evidence and tell you what the filing can fix before you approve the submission.
Can you prepare both VAT and Corporate Tax disclosures?
Yes, where the records show that both tax types are affected. We keep the periods and calculations separate, then map any shared transaction or accounting evidence so the submissions agree. The FTA receives the filings through the relevant EmaraTax services, and its rules determine whether each disclosure is accepted.
What if the FTA has already contacted us?
Send the notice before replying. The FTA distinguishes a voluntary disclosure made before an audit notification from corrections made after the Authority starts an audit process. We read the wording and dates, preserve the response window and prepare the route that matches the notice. We do not label every correction a voluntary disclosure.
What does the service cost?
The fee depends on the number of periods, tax type, transaction volume and state of the records. We confirm it in writing after the initial review. Bookkeeping catch-up, amended returns and additional FTA work are shown separately, so the disclosure fee is tied to the actual filing scope.
Book your free compliance review
Fifteen minutes, no charge, and you leave with a written summary of where you stand whether or not you engage us.
