VAT Reconsideration Services in UAE for FTA Decision Review

Every FTA letter, e-mail or message does not require the same type of review. First, GetMyAccounting reviews the nature of the correspondence and the related records.

The following questions may be considered during the initial review:

• What is the decision?
• Whose decision is it about?
• When and in what way did you receive it?
• Which VAT period, application or transaction is affected by this decision?
• Is this issue being handled by some other process?
• Which evidence and calculations do you have?
• Who is authorized to manage this application?

The initial review helps to identify what assistance GetMyAccounting can provide in this case.

An application for a review of the decision may be considered when a business feels that some facts, documentation or computations warrant further analysis. The situations should be analyzed separately because similar notices may be the result of different circumstances.

Registration and De-Registration

The notice may be concerned with the registration, effective date, de-registration, turnover or documentation that has been provided before.

GetMyAccounting may compare the decision with the business's licence, revenue details, contracts, invoices and previous application records. Where the business has not yet received a formal decision and requires support with a new application, VAT Registration in UAE may be the more relevant service.

Return or Payment Issues

A business could discover a discrepancy relating to an earlier VAT return, payment, tax period, or administrative decision.

The process would link information in the return with the sales ledger, purchases ledger, VAT account, payment evidence and other appropriate schedules.

Assessment or Calculation Issues

In cases where the decision contains numbers which seem to contradict the records of the business, the calculations would need to be reconstructed carefully.

This process would involve:

• Identification of the relevant tax period.
• Comparison of figures with those in the accounting ledgers.
• Identification of output and input tax figures.
• Verification of any adjustments and credit notes.
• Verification of payments and transactions.
• Identification of discrepancies.

The aim is to find out how the figures are linked to each other and not simply to assume the presence of an error in the decision.

Administrative Penalty Decisions

A business may need support reviewing the facts behind an administrative penalty decision. This can include identifying the underlying obligation, relevant dates, actions taken by the business and documents available to explain the circumstances.

The review focuses on the reason for the decision, relevant records, actions taken by the business and information available to explain the circumstances.

Information That May Not Have Been Properly Presented

The original application or response may have contained incomplete calculations, missing documents or an unclear explanation of events.

In such situations, the business may need a clear chronology and an evidence map showing how each document relates to the point being raised.

Before preparing a case file, GetMyAccounting performs an initial scope review. This reduces the risk of collecting large amounts of information that do not address the actual decision.

The Decision and Notification Details

We review the available decision, reference information, notification details, affected person and any connected correspondence.

Dates are recorded carefully because an FTA reconsideration request generally must be submitted within 40 business days of the original decision. The exact notification and applicable deadline should be checked for each case. Where the deadline cannot be met, the possibility of requesting an extension under FTA Decision No. 1 of 2025 should be assessed; an extension is not automatic.

Accounting and VAT Records

We examine whether the available VAT and accounting records are relevant, complete and consistent with the decision being reviewed. The detailed document list is confirmed according to the affected period and issue.

Accounting records are not reviewed as a separate bookkeeping exercise. These are analyzed only as much as necessary for comprehending and justifying the issue being analyzed.

Previous Applications and Correspondences

Previous applications, correspondences, clarifications, and documents could affect the present situation.

Reviewing this history also helps prevent inconsistent statements from being included in a later submission.

Available Grounds and Evidence

A business may disagree with a decision but still need relevant evidence supporting its position. We distinguish between:

• Confirmed facts supported by records.
• Calculations that can be reconstructed.
• Technical VAT matters requiring separate analysis.
• Management explanations that require further evidence.
• Information that is not relevant to the decision.

The final service scope depends on the decision, complexity of the matter, available documents and whether application or follow-up support is required.

The document list varies according to the decision. Management should provide complete and consistent records rather than selecting only documents that appear favourable.

Common records may include:

Decision and Business Documents

• FTA decision or notice.
• Notification details and related correspondence.
• VAT registration certificate.
• Trade licence.
• Company and authorised-signatory documents.
• Relevant EmaraTax records.

VAT and Accounting Records

• VAT returns for the affected periods.
• Sales and purchase ledgers.
• VAT control accounts.
• Tax invoices and credit notes.
• Reconciliation schedules.
• Import or customs information.
• Adjustment workings.

Transaction and Payment Evidence

• Contracts and Purchase orders.
• Bank Statements.
• Payment Receipts.
• Correspondence with customer or vendor.
• Proof of delivery or transactions.
• Advice by professionals received previously.

The only records that should be included in the final document are those related to the case.

1. 1
   Understand the Decision

   We identify what has been decided, which person is affected and what part of the decision the business wants reviewed.

2. 2
   Confirm the Review Objective

   We define the specific decision, affected VAT period, transaction or calculation that the review will address. This keeps the work focused on the matter raised by the business.

3. 3
   Collect Relevant Records

   A tailored document request is prepared according to the decision. This prevents management from sending an unstructured collection of files.

4. 4
   Reconstruct the Facts and Calculations

   The timeline, transactions and relevant amounts are reviewed against the available documents. Any assumptions or unresolved differences are recorded separately. At this stage, VAT Reconsideration Services in UAE involve a structured review of the evidence and decision rather than a general request for penalty relief.

5. 5
   Prepare the Case File

   The relevant chronology, calculations, management explanations and supporting documents are organised for internal confirmation.

6. 6
   Confirm Submission Responsibility

   The concerned person may submit the reconsideration request directly. The FTA also accepts submission by an appointed Tax Agent or Legal Representative. For a Tax Group, the Representative Member submits the request. GetMyAccounting’s role is limited to the agreed support scope and any authority it is legally permitted to exercise.

7. 7
   Monitoring Follow-Up Requirements

   If there are any follow-up requirements, then we help monitor other information requirements, documents, people, and their status.

Choosing the correct service helps avoid duplication with registration, filing or advisory work.

Decision Review vs VAT Consultancy

Decision-review support begins with an official communication affecting the business. Consultancy focuses on understanding the VAT treatment of a transaction, contract, input-tax position or business arrangement.

Where the main issue requires technical interpretation rather than the review of an issued decision, VAT Consultancy Services in UAE may be more appropriate.

Decision Review vs Return Correction

Finding an error in a submitted return does not automatically mean that a reconsideration request is required. The affected period, amount, nature of the error and available correction route should first be assessed using the FTA's guidance on correcting VAT return errors.

Decision Review vs Penalty-Waiver Support

A request to review an FTA decision and a separate request concerning penalty relief should not be treated as identical processes. The appropriate route depends on the communication received and the facts of the case.

Decision Review vs Further Dispute Support

If the matter has progressed beyond the initial authority-review stage, a separate procedural or legal scope may be required. Court or committee representation is not included in this standard service unless separately confirmed with an appropriately authorised provider.

The type of service might be suitable for the companies operating in the UAE which have received a decision from the FTA and need an analysis of their related documents.

It might be:

• Mainland business.
• Businesses working in free zones.
• VAT-registered businesses.
• Tax Group members.
• Businesses having past VAT history.
• Businesses that have faced issues with registration.
• Businesses with discrepancies with returns or payment.
• Businesses filing either themselves or with a Tax Agent or Legal Representative.

The type of legal structure or place where the company operates cannot decide if the service will be needed or not.

Management considers the facts, calculations and documentation provided prior to preparing the authorisation for submission.

After the document has been submitted:

• Further documentation may be required.
• Explanations for calculations may be required.
• The filing of missing documents may become necessary.
• Facts may need to be confirmed by the management.
• Accounting or compliance actions may be necessary as part of the final determination.
• A different assessment will be required if there is any dispute over the outcome.

This will depend on the completeness of the documents, complexity of the matter and the process followed by the authority concerned.

GetMyAccounting organizes and analyzes the case within the scope of work. The client retains responsibility for supplying accurate documents, verifying facts, and authorizing the final information.

The competent authority is the one who will decide whether the decision is to be maintained, amended, or any other action needs to be taken. GetMyAccounting does not undertake any guarantees in relation to the following matters:

• Cancelling or reducing penalties.
• Accepting all suggested grounds.
• Amending an assessment.
• Authorizing the late submission.
• Timely completion within a specific period.
• A positive outcome from a legal or dispute resolution perspective.

VAT Reconsideration Services in UAE should begin with a careful review of the decision, notification details, calculations and supporting evidence. A clear file allows management to understand what is being requested, which records support the position and who is responsible for the next step.

GetMyAccounting provides defined decision-review support based on traceable records, clear responsibilities and an agreed professional scope.