Back to Answers
United Arab EmiratesVAT & Corporate TaxUpdated: Sep 13, 2026
Validation Pending: The capabilities described for United Arab Emirates are currently under review. Prefiler does not yet offer production-validated automated pre-filing intelligence for this jurisdiction.
Direct Answer
Imports into the UAE must be declared under the Reverse Charge Mechanism (RCM) in Box 6 of the VAT return. This figure must reconcile with the total value of your Customs Declarations (FCA) linked to your TRN for the tax period.
Auto-Population and Variances
The FTA portal auto-populates Box 6 based on data from UAE Customs. However, timing differences often occur if goods clear customs at the end of a month but are booked in the accounting system in the next month.
Audit Trail Requirements
You must maintain a reconciliation showing:
- Total commercial value of imported goods.
- Customs duties added.
- The VAT amount applied under RCM. Any manual adjustment made to the auto-populated Box 6 figure must be heavily documented, as FTA systems specifically flag manual downward adjustments for audit.