https://help.tallysolutions.com/docs/te9rel63/Tax_International/GCC_VAT/file_uae_vat_returns.htm

File VAT Returns (UAE)

In Tally.ERP 9, you can export the return details to the MS Excel format specified by the VAT authorities.

Export the VAT return

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > VAT Return .

2. Press Ctrl+E to export the e-return details to MS Excel in the format specified by the department. The Export Report screen appears as shown below:

3. Enter required details in Export Report screen.

4. Press Enter to export to MS excel.

Form Description

A brief explanation about the form fields is given below:

Main

Field Name

Description

Main

Form Type

Displays the option selected in the field Form type of Export Report screen while exporting the returns.

Document Locator

This field will be left blank.

Tax Form Filing Type

This field will be left blank.

Submission Date

Displays the date recorded in the field Submission date of the Export Report screen while exporting the returns.

Taxable Person details

TRN

Displays the tax registration number of the company as recorded in the field TRN in the company master or in the Company Operations Alteration screen.

Taxable Person Name (English)

Displays the name of the company filing the returns as recorded in the Mailing Name field in the Company Creation or Company Alteration screen.

Taxable Person Name (Arabic)

Displays the name of the company in Arabic as recorded in the field Mailing Name of the Company Mailing Details screen. ( F11 > F3 > Mailing details in local language )

Taxable Person Address

Displays the address of the company as recorded in the field Address in the Company Creation or Company Alteration screen.

Tax Agency Name

Displays the name of the agency recorded in the field Tax Agency Name of Export Report screen while exporting the returns.

TAN

Displays the TAN of the agency recorded in the field TAN of Export Report screen while exporting the returns.

Tax Agent Name

Displays the name of the agent recorded in the field Tax Agent Name of Export Report screen while exporting the returns.

TAAN

Displays the TAAN of the agent recorded in the field TAAN of Export Report screen while exporting the returns.

VAT Return Period

Field Name

Description

VAT Return Period

Displays the Return period shown in the Export Report screen while exporting the returns.

Tax Year

Displays the Tax year shown in the Export Report screen while exporting the returns.

VAT Return Period Reference Number

Displays the reference number for the return period, which is the combination of the month number in the year and year. For example: January return reference number is 01-2018.

VAT on Sales and all other Outputs

Field Name

Description

Amount (AED)

VAT Amount (AED)

Adjustment (AED)

1a Standard rated supplies in Abu Dhabi

Displays the nett taxable value (after sales returns) from transactions recorded with Abu Dhabi as the Place of supply , and Domestic Taxable Supplies as the Nature of transaction .

Also, the following Nature of transactions only when supply is made to unregistered dealer. In this case, location of your company will be considered as the place of supply.

Intra GCC Subsequent Transfers

Further, the Taxable Value recorded in the VAT Details screen of the Journal voucher recorded with:

Decrease of Tax Liability as the Nature of adjustment and Cancellation of Tax Liability for Advance Payments as Additional Details .

Increase of Tax Liability as the Nature of adjustment and Sale on Profit Margin , Transfer of Own Goods to Other GCC Countries , and On Account of Advance Receipts as Additional Details .

Displays the VAT amount from the transactions mentioned in the adjacent Amount (AED) column.

Displays VAT amount in negative, from the sales returns recorded in the current period for sales, from previous period with Abu Dhabi as the Place of Supply .

Further, the value (in postive) of the VAT ledger credited in the journal vouchers recorded with:

Increase of Tax liability as the Nature of adjustment and Others , Exempt and Other Than Business Purposes , and Without Consideration or Less Consideration as Additional Details .

1b Standard rated supplies in Dubai

Same as 1a but for Dubai.

Same as 1a but for Dubai.

Same as 1a but for Dubai.

1c Standard rated supplies in Sharjah

Same as 1a but for Sharjah.

Same as 1a but for Sharjah.

Same as 1a but for Sharjah.

1d Standard rated supplies in Ajman

Same as 1a but for Ajman.

Same as 1a but for Ajman.

Same as 1a but for Ajman.

1e Standard rated supplies in Umm Al Quwain

Same as 1a but for Umm Al Quwain.

Same as 1a but for Umm Al Quwain.

Same as 1a but for Umm Al Quwain.

1f Standard rated supplies in Ras Al Khaimah

Same as 1a but for Ras Al Khaimah.

Same as 1a but for Ras Al Khaimah.

Same as 1a but for Ras Al Khaimah.

1g Standard rated supplies in Fujairah

Same as 1a but for Fujairah.

Same as 1a but for Fujairah.

Same as 1a but for Fujairah.

2 Supplies subject to reverse charge provisions

Displays the net taxable value recorded in the VAT Details screen of the journal vouchers recorded with;

Increase of Tax liability as the Nature of adjustment and Imports , Intra GCC Purchases , Purchase from Unregistered Dealer , and Purchase from Designated Zone as Additional Details .

Increase of Tax liability & Input Tax Credit as the Nature of adjustment and Intra GCC Purchases , Imports , Purchase from Unregistered Dealer , and Purchase from Designated Zone as Additional Details .

Based on the debit and credit of VAT ledger, the corresponding taxable value has to be arrived at.

Displays the nett VAT value from the transactions mentioned in the adjacent Amount (AED) column.

This field is left blank.

3 Zero rated supplies

Displays the nett taxable (after sales returns) value from sales recorded with following Natures of transaction :

Exports

Domestic Zero Rated Supplies

The value of additional ledgers created by selecting VAT in the field Include in assessable value calculation for is also considered in the taxable value.

This column is left blank as there is no tax implication.

This column is left blank as there is no tax implication.

4 Supplies of goods and services to registered customers in other GCC implementing states

Displays the nett taxable (after sales return) value from transactions recorded for supply to registered dealers in Saudi Arabia with Intra GCC Supplies as the Nature of transaction .

This column is left blank as there is no tax implication.

This column is left blank as there is no tax implication.

5 Exempt supplies

Displays the nett taxable (after sales returns) value from sales recorded with Domestic Exempt Supplies as the Nature of transaction .

The value of additional ledgers created by selecting VAT in the field Include in assessable value calculation for is also considered in the taxable value.

This column is left blank as there is no tax implication.

This column is left blank as there is no tax implication.

6 Amendments or corrections to Output figures

Displays the nett taxable value recorded in the VAT Details screen of the journal vouchers recorded with:

Increase of Tax Liability as the Nature of adjustment and Corrections/Amendments as the Additional Details .

Decrease of Tax Liability as the Nature of adjustment and Corrections/Amendments as the Additional Details .

Based on the debit and credit of VAT ledger, the corresponding taxable value has to be netted.

Displays the nett VAT value from the transactions mentioned in the adjacent Amount (AED) column.

7 Totals

Displays the total VAT amount captured in this column. It is denoted as A1 .

Displays the total adjustment VAT amount captured in this column. It is denoted as A2 .

VAT on Expenses and all other Inputs

Field Name

Description

Amount (AED)

Recoverable VAT Amount (AED)

Adjustments (AED)

8 Standard rated expenses

Displays nett taxable (after purchase returns) value from the purchase transactions recorded with:

Domestic Taxable Purchase (including the expenses made with VAT applicability).

Domestic Taxable Purchases - Capital Goods (to the extent of the VAT claimed).

Domestic Taxable Purchases - Transfer of Right to Use

Intra GCC Subsequent Purchases

The value of additional ledgers created by selecting VAT in the field Include in assessable value calculation for is also considered in the taxable value.

Also, displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increasing Input Tax as the Nature of adjustment and Recoverable VAT from Other GCC Countries as the Additional Details.

Displays the nett VAT amount paid for the purchases.

Displays VAT amount, in positive, from the purchase returns recorded in the current period for purchases from previous period.

Further, the value (in negative) of the VAT ledger credited in the journal vouchers recorded with:

Increase of Tax Liability as the Nature of adjustment and Capital Goods as the Additional Details .

Increasing Input Tax as the Nature of adjustment and Capital Goods as the Additional Details .

Reversal of Input Tax as the Nature of adjustment and Capital Goods as the Additional Details .

Decrease of Tax Liability as the Nature of adjustment and Capital Goods as the Additional Details .

Increasing Input Tax as the Nature of adjustment and Others as the Additional Details .

Reversal of Input Tax as the Nature of adjustment and Others as the Additional Details .

9 Supplies subject to the reverse charge provisions

Displays the nett taxable value recorded in the VAT Details screen of the reverse charge adjustment journal vouchers with:

Increasing Input Tax as the Nature of adjustment and Intra GCC Purchases as the Additional Details .

Increasing Input Tax as the Nature of adjustment and Imports as the Additional Details .

Increasing Input Tax as the Nature of adjustment and Purchase from Unregistered Dealer as the Additional Details .

Increasing Input Tax as the Nature of adjustment and Purchase from Designated Zone as the Additional Details .

Increase of Tax Liability & Input Tax Credit as the Nature of adjustment and Intra GCC Purchases as the Additional Details .

Increase of Tax Liability & Input Tax Credit as the Nature of adjustment and Imports as the Additional Details .

Increase of Tax Liability & Input Tax Credit as the Nature of adjustment and Purchase from Unregistered Dealer as the Additional Details .

Increase of Tax Liability & Input Tax Credit as the Nature of adjustment and Purchase from Designated Zone as the Additional Details .

Displays the value of VAT the ledger debited in these journal vouchers.

This field is left blank.

10 Amendments or corrections to input figures

Displays the nett taxable value recorded in the VAT Details screen of the journal vouchers recorded with:

Increasing Input Tax as the Nature of adjustment and Corrections/Amendments as the Additional Details .

Reversal of Input Tax as the Nature of adjustment and Corrections/Amendments as the Additional Details .

Based on the debit and credit of VAT ledger, the corresponding taxable value has to be arrived at.

Displays the nett VAT amount from these journal vouchers.

This field is left blank.

11 Totals

Displays the total of the column.

Displays the total of the column. It is denoted as A3 .

Displays the total of the column. It is denoted as A4 .

Net VAT due

Field Name

Description

12 Total value of due tax for the period

Displays the sum of A1 and A2. It is denoted by A5.

13 Total value of recoverable tax for the period

Displays the sum of A3 and A4. It is denoted by A6.

14 Net VAT due (or reclaimed) for the period

Displays the difference between A5 and A6. It is denoted by A7.

15 If a VAT refund is due, do you wish to request that the refund is paid to you?

Displays a Yes , if any VAT refund journal voucher is recorded in the period with Refund of Input Tax as the Nature of adjustment .

Else, it is set to No .

Additional Reporting Requirements

Profit Margin Scheme

Are you using the profit margin scheme?

Displays as Yes , if any profit margin transactions are recorded in the period.

Else, it is set to No .

Goods transferred to GCC Implementing states

Field Name

Description

Amount (AED)

VAT amount (AED)

Adjustments (AED)

Imported goods transferred to the Kingdom of Bahrain

Displays the nett taxable value from sales transactions recorded for transfer of goods to registered dealers in Kingdom of Bahrain with the following Nature of transactions ;

Intra GCC Subsequent Transfers

This will be left blank.

This will be left blank.

Imported goods transferred to the State of Kuwait

Displays the nett taxable value from sales transactions recorded for transfer of goods to registered dealers in State of Kuwait with the following Nature of transactions ;

Intra GCC Subsequent Transfers

This will be left blank.

This will be left blank.

Imported goods transferred to the Sultanate of Oman

Displays the nett taxable value from sales transactions recorded for transfer of goods to registered dealers in Sultanate of Oman with the following Nature of transactions ;

Intra GCC Subsequent Transfers

This will be left blank.

This will be left blank.

Imported goods transferred to the State of Qatar

Displays the nett taxable value from sales transactions recorded for transfer of goods to registered dealers in State of Qatar with the following Nature of transactions ;

Intra GCC Subsequent Transfers

This will be left blank.

This will be left blank.

Imported goods transferred to the Kingdom of Saudi Arabia

Displays the nett taxable value from sales transactions recorded for transfer of goods to registered dealers in Kingdom of Saudi Arabia with the following Nature of transactions ;

Intra GCC Subsequent Transfers

This will be left blank as there is no VAT implication.

This will be left blank as there is no VAT implication.

Are you an agent who has paid import VAT on behalf of another person?

Displays Yes when there are transactions recorded to unregistered dealer with Intra GCC Subsequent Transfers as the Nature of transaction .

VAT paid on personal imports via agents

Field Name

Description

Amount (AED)

VAT amount (AED)

Adjustments (AED)

Imported goods transferred to the Kingdom of Bahrain

Displays the nett taxable value from sales transactions recorded for transfer of goods to unregistered dealers in Kingdom of Bahrain with Intra GCC Subsequent Transfers as the Nature of transaction .

This will be left blank as there is no tax implication.

This will be left blank as there is no tax implication.

Imported goods transferred to the State of Kuwait

Displays the nett taxable value from sales transactions recorded for transfer of goods to unregistered dealers in State of Kuwait with Intra GCC Subsequent Transfers as the Nature of transaction .

This will be left blank as there is no tax implication.

This will be left blank as there is no tax implication.

Imported goods transferred to the Sultanate of Oman

Displays the nett taxable value from sales transactions recorded for transfer of goods to unregistered dealers in Sultanate of Oman with Intra GCC Subsequent Transfers as the Nature of transaction .

This will be left blank as there is no tax implication.

This will be left blank as there is no tax implication.

Imported goods transferred to the State of Qatar

Displays the nett taxable value from sales transactions recorded for transfer of goods to unregistered dealers in State of Qatar with Intra GCC Subsequent Transfers as the Nature of transaction .

This will be left blank as there is no tax implication.

This will be left blank as there is no tax implication.

Imported goods transferred to the Kingdom of Saudi Arabia

Displays the nett taxable value from sales transactions recorded for transfer of goods to unregistered dealers in Kingdom of Saudi Arabia with Intra GCC Subsequent Transfers as the Nature of transaction .

This will be left blank as there is no tax implication.

This will be left blank as there is no tax implication.

Transportation of own goods to other GCC states

Field Name

Description

Amount (AED)

VAT amount (AED)

Adjustments (AED)

Goods transported to the Kingdom of Bahrain

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increase of Tax Liability as the Nature of adjustment , Transfer of Own Goods to Other GCC Countries as the Additional Details , and Bahrain as the Country .

This will be left blank.

This will be left blank.

Goods transported to the State of Kuwait

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increase of Tax Liability as the Nature of adjustment , Transfer of Own Goods to Other GCC Countries as the Additional Details , and Kuwait as the Country .

This will be left blank.

This will be left blank.

Goods transported to the Sultanate of Oman

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increase of Tax Liability as the Nature of adjustment , Transfer of Own Goods to Other GCC Countries as the Additional Details , and Oman as the Country .

This will be left blank.

This will be left blank.

Goods transported to the State of Qatar

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increase of Tax Liability as the Nature of adjustment , Transfer of Own Goods to Other GCC Countries as the Additional Details , and Qatar as the Country .

This will be left blank.

This will be left blank.

Goods transported to the Kingdom of Saudi Arabia

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increase of Tax Liability as the Nature of adjustment , Transfer of Own Goods to Other GCC Countries as the Additional Details , and Saudi Arabia as the Country .

This will be left blank.

This will be left blank.

Recoverable VAT paid in other GCC implementing states

Field Name

Description

Amount (AED)

VAT amount (AED)

Adjustments (AED)

Recoverable VAT paid in the Kingdom of Bahrain

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increasing Input Tax as the Nature of adjustment , Recoverable VAT from Other GCC Countries as the Additional Details , and Bahrain as the Country .

Displays the value of VAT ledger debited in the journal voucher.

Displays VAT amount applicable in the purchase return transactions recorded in the period for purchases made in previous period with;

Intra GCC Subsequent Purchases as the Nature of transaction .

Bahrain as the Place of Supply .

Recoverable VAT paid in the State of Kuwait

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increasing Input Tax as the Nature of adjustment , Recoverable VAT from Other GCC Countries as the Additional Details , and kuwait as the Country .

Displays the value of VAT ledger debited in the journal voucher.

Displays VAT amount applicable in the purchase return transactions recorded in the period for purchases made in previous period with;

Intra GCC Subsequent Purchases as the Nature of transaction .

Kuwait as the Place of Supply .

Recoverable VAT paid in the Sultanate of Oman

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increasing Input Tax as the Nature of adjustment , Recoverable VAT from Other GCC Countries as the Additional Details , and Oman as the Country .

Displays the value of VAT ledger debited in the journal voucher.

Displays VAT amount applicable in the purchase return transactions recorded in the period for purchases made in previous period with;

Intra GCC Subsequent Purchases as the Nature of transaction .

Oman as the Place of Supply .

Recoverable VAT paid in the State of Qatar

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increasing Input Tax as the Nature of adjustment , Recoverable VAT from Other GCC Countries as the Additional Details , and Qatar as the Country .

Displays the value of VAT ledger debited in the journal voucher.

Displays VAT amount applicable in the purchase return transactions recorded in the period for purchases made in previous period with;

Intra GCC Subsequent Purchases as the Nature of transaction .

Qatar as the Place of Supply .

Recoverable VAT paid in the Kingdom of Saudi Arabia

Displays the taxable value recorded in the VAT Details screen of the journal voucher recorded with:

Increasing Input Tax as the Nature of adjustment , Recoverable VAT from Other GCC Countries as the Additional Details , and Saudi Arabia as the Country .

Displays the value of VAT ledger debited in the journal voucher.

Displays VAT amount applicable in the purchase return transactions recorded in the period for purchases made in previous period with;

Intra GCC Subsequent Purchases as the Nature of transaction .

Saudi Arabia as the Place of Supply .

Tax Refunds for Tourists Scheme provided

Field Name

Description

Amount (AED)

VAT amount (AED)

Adjustments (AED)

Tax Refunds for Tourists Scheme paid in Abu Dhabi

Displays nett taxable value from sales transactions recorded with:

Domestic Taxable Supplies as the Nature of transaction .

Option Is Overseas Tourist? set to Yes in the Statutory Details screen.

Abu Dhabi selected as Place of Supply inthe Party Details screen.

Displays the VAT amount collected from tourist sales from the particular place of supply.

Displays the VAT amount from sales returns recorded in the current period for tourist sales made in previous period.

Tax Refunds for Tourists Scheme paid in Dubai

Displays nett taxable value from sales transactions recorded with:

Domestic Taxable Supplies as the Nature of transaction .

Option Is Overseas Tourist? set to Yes in the Statutory Details screen.

Dubai selected as Place of Supply in the Party Details screen.

Displays the VAT amount collected from tourist sales from the particular place of supply.

Displays the VAT amount from sales returns recorded in the current period for tourist sales made in previous period.

Tax Refunds for Tourists Scheme paid in Sharjah

Displays nett taxable value from sales transactions recorded with:

Domestic Taxable Supplies as the Nature of transaction .

Option Is Overseas Tourist? set to Yes in the Statutory Details screen.

Sharjah selected as Place of Supply in the Party Details screen.

Displays the VAT amount collected from tourist sales from the particular place of supply.

Displays the VAT amount from sales returns recorded in the current period for tourist sales made in previous period.

Tax Refunds for Tourists Scheme paid in Ajman

Displays nett taxable value from sales transactions recorded with:

Domestic Taxable Supplies as the Nature of transaction .

Option Is Overseas Tourist? set to Yes in the Statutory Details screen.

Ajman selected as Place of Supply in the Party Details screen.

Displays the VAT amount collected from tourist sales from the particular place of supply.

Displays the VAT amount from sales returns recorded in the current period for tourist sales made in previous period.

Tax Refunds for Tourists Scheme paid in Umm Al Quwain

Displays nett taxable value from sales transactions recorded with:

Domestic Taxable Supplies as the Nature of transaction .

Option Is Overseas Tourist? set to Yes in the Statutory Details screen.

Umm Al Quwain selected as Place of Supply in the Party Details screen.

Displays the VAT amount collected from tourist sales from the particular place of supply.

Displays the VAT amount from sales returns recorded in the current period for tourist sales made in previous period.

Tax Refunds for Tourists Scheme paid in Ras Al Khaimah

Displays nett taxable value from sales transactions recorded with:

Domestic Taxable Supplies as the Nature of transaction .

Option Is Overseas Tourist? set to Yes in the Statutory Details screen.

Ras Al Khaimah selected as Place of Supply in the Party Details screen.

Displays the VAT amount collected from tourist sales from the particular place of supply.

Displays the VAT amount from sales returns recorded in the current period for tourist sales made in previous period.

Tax Refunds for Tourists Scheme paid in Fujairah

Displays nett taxable value from sales transactions recorded with:

Domestic Taxable Supplies as the Nature of transaction .

Option Is Overseas Tourist? set to Yes in the Statutory Details screen.

Fujairah selected as Place of Supply in the Party Details screen.

Displays the VAT amount collected from tourist sales from the particular place of supply.

Displays the VAT amount from sales returns recorded in the current period for tourist sales made in previous period.