On 2 October 2024, the FTA published the amended Executive Regulation of the VAT Decree-Law, effective 15 November 2024. HayyaTax helps you understand the impact and stay compliant.
Correcting returns, invoices, and staying current with the law.
VAT amendments refer to changes or updates made to a company's VAT returns, invoices, or tax calculations — usually necessary when errors are discovered in previously filed returns, or when regulations themselves change. The amended Executive Regulation, signed 6 September 2024 and published in the Official Gazette on 16 September 2024, is effective from 15 November 2024.
% At A Glance
Correcting errors in previously filed VAT returns within the FTA's deadlines
Amending VAT invoices where discrepancies are found
Assessing how the amended Executive Regulation affects your business
Who Needs This
Every VAT registrant whose returns need correcting.
Businesses need VAT amendment services to correct mistakes in previously filed returns, ensure compliance with the latest tax laws, avoid penalties, and maintain accurate tax records — crucial whenever an error or omission is discovered.
Timing
20 business days from discovering the error.
Businesses must submit any amendment to a VAT return within 20 business days from the date they realize an error. Failing to amend within this timeframe can result in penalties or fines from the FTA.
What Changed
Key areas the 2024 amendments touched.
Financial services: exemption extended to fund management and virtual-asset transfer/conversion (retrospective to 1 Jan 2018)
Zero-rate for exports: more flexible documentation to evidence export of goods
Zero-rate for services & transport: scope narrowed; domestic-leg international transport clarified
Input VAT recovery: health insurance for one spouse and up to 3 children under 18 now recoverable
Government entities & charities: certain transactions and deemed-supply thresholds excluded from VAT
Failing to amend an incorrect return within 20 business days of discovery can result in fines or interest charges
The severity of penalties depends on the error and your compliance history
Timely amendments help avoid escalation to a full FTA audit
VAT At A Glance
The standard UAE VAT rate remains 5%.
The 2024 amendments refine exemptions, zero-rating documentation, and input recovery rules — the core 5% rate itself is unchanged.
Standard-rated supplies5%
Zero-rated supplies0%
Exempt suppliesNo VAT charged, no input recovery
How It Works
From identifying the error to a corrected return.
1
Step 01
Identify the Error
We review your filed return or invoice to confirm exactly where the discrepancy lies.
2
Step 02
Determine the Correct Position
We recalculate the correct VAT figures and gather the supporting documentation.
3
Step 03
Submit via the FTA Portal
We submit the amended return or invoice correction through the FTA's online system within the deadline.
4
Step 04
Confirm & Record
We confirm the amendment is accepted and keep the corrected record on file.
What Non-Compliance Costs You
What's at risk, and how we help.
ViolationPenaltyHow HayyaTax helps
Filed return contains an error, not amended within 20 business daysFines or interest charges from the FTAWe identify and correct errors as soon as they're discovered
VAT invoice discrepancy left uncorrectedNon-compliant records, risk at auditWe amend invoices through the FTA's system with proper documentation
Why work with HayyaTax
Excellence. Expertise. Experience.
📅
10+
Years of Experience
Hands-on UAE tax and accounting work across the team.
📋
FTA
Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
👨💼
Expert
Professional Team
Qualified tax and accounting professionals supporting every engagement.
✅
FTA-Aligned
Filing Standards
Every submission built to the FTA's own requirements.
FTA Credentials
An FTA-registered & approved tax agency in the UAE.
HayyaTax is an FTA-approved Tax Agent, authorized to represent clients directly with the Federal Tax Authority on VAT amendment matters.
FTA-Approved Tax Agent
Direct FTA Representation
VAT & Corporate Tax Under One Roof
FTA-Approved Tax Agent
Documented, Defensible Submissions
VAT & Corporate Tax Under One Roof
Practical Turnaround
FTA-Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
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Common questions
FAQs on VAT amendments in UAE.
What are VAT amendments? ⌄
Changes or updates made to a company's VAT returns, invoices, or tax calculations — usually necessary when errors are discovered in previously filed returns or when tax regulations change.
Why do businesses need VAT amendment services? ⌄
To correct mistakes in VAT returns, ensure compliance with tax laws, avoid penalties, and maintain accurate tax records whenever an error or omission is discovered.
How do I amend a VAT return in the UAE? ⌄
You submit an amended return to the FTA through their online portal, reflecting the correct VAT calculation. Discrepancies must be rectified within the FTA's specified deadlines.
What is the deadline to submit a VAT amendment? ⌄
Within 20 business days from the date you realize an error. Failing to amend within this timeframe could result in penalties or fines from the FTA.
Can VAT invoices be amended too? ⌄
Yes — if there are discrepancies or errors in the original invoice, amendments are made through the FTA's system with proper documentation to justify the changes.
Testimonials
What clients say about HayyaTax.
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★★★★★
Big thanks to Ms. Megha and the HayyaTax team for their excellent support with our VAT filing. They were professional, efficient, and very helpful throughout the process. Highly recommended!
VK
Vuk Krkeljic
Founder, Dominant Academy · Abu Dhabi
"
★★★★★
Excellent and accurate services. Ms. Megha Dutta has been instrumental in getting our audit and corporate tax filing done on time.
OH
Ovais Hashmi
Manager, Infinity Turnkey Interior Solutions
"
★★★★★
Thank you to the HayyaTax team for successfully completing our VAT registration. Despite the complexity of our case, they handled the entire process with exceptional professionalism.
RH
Rehan Hyder
Manager, Student Biryani Karama
"
★★★★★
Working with HayyaTax was really good. Megha was very helpful and made the work really smooth.
TD
Trisha Das
Executive, WEBIZ Business Center
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★★★★★
HayyaTax has been instrumental in helping us navigate the complexities of corporate tax compliance. Their team’s deep understanding of the UAE tax framework and strategic advice has allowed us to optimize our tax position while ensuring full compliance. Highly recommend their services!
SA
Sarah Al-Mansoori
CFO, TechnoWorld Innovations
"
★★★★★
Working with HayyaTax has been a game-changer for our business. Their proactive approach to tax planning and their ability to simplify complex regulations have given us confidence in our tax strategy. They’re not just consultants; they are true partners in our growth.
SR
Sana Raza
Head of Finance, GreenTech Solutions
"
★★★★★
HayyaTax provides outstanding corporate tax services that have significantly improved our financial efficiency. Their team ensures that we stay compliant while helping us identify tax-saving opportunities. Their professionalism and attention to detail are unmatched!
OK
Omar Khaled
Managing Director, Horizon Manufacturing Ltd.
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★★★★★
We’ve relied on HayyaTax for all our corporate tax needs, from tax audits to strategic planning. Their expertise in UAE and international tax laws has been invaluable in ensuring that we are always one step ahead. The team at HayyaTax truly cares about our business’s success.
FA
Fahad Al-Dosari
CEO, Apex Holdings Group
"
★★★★★
HayyaTax helped us optimize our tax strategy in line with the latest regulations, making complex tax issues seem easy to understand. Their comprehensive approach and constant support have been crucial to our success. We consider them a key part of our financial team.
LJ
Layla Juma
Tax Director, NovaTech Industries
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