VAT-coded ledgers
Every sale and purchase posted with its VAT treatment, whether standard-rated, zero-rated, exempt or out of scope, so the VAT return comes straight from the books.
Report · VAT-compliant accounts
VAT-compliant accounts and monthly reporting.
The VAT return, the corporate tax return and the board's monthly numbers should all come out of one reconciled ledger, not be rebuilt beside it. ebs Chartered Accountants posts every transaction with its tax treatment, files your VAT and corporate tax returns as an FTA Registered Tax Agency, and delivers a monthly reporting pack that management is taken through every month.
- Next VAT return due
- 28 Oct 2026
- return and payment for July to September 2026
- Late VAT return
- AED 1,000
- AED 2,000 for a repeat within 24 months
- Corporate tax rate
- 9%
- on taxable income above AED 375,000
- Monthly reporting pack
- 6 reports
- flash report, P&L, balance sheet, cash flow, VAT report and schedules
Report
Who this is for
- The VAT return is assembled from bank statements and invoices in the week before the deadline.
- Input VAT is still claimed without the supplier checks in force since 1 October 2026.
- VAT returns and financial statements could not be reconciled to each other if the FTA asked.
- Management sees the month's results in the third week of the next month, with no commentary on what moved.
- The board pack is assembled by hand from several entities' ledgers, in a different format each time.
- Turnover is AED 150 million or more, VAT returns are monthly, and the close is not keeping pace.
What we do
The work, end to end.
Input VAT evidence
Before input VAT goes into a return, we check for the evidence the 2026 rules require: the supplier and supply checks under FTA Decision No. 13 of 2026 and the conditions for employee expenses under FTA Decision No. 17 of 2026.
VAT returns prepared and filed
We prepare the VAT return from the reconciled ledger and, once you approve it, submit it to the FTA as an FTA Registered Tax Agency (TAN 30022834).
Corporate tax coding and filing
Items corporate tax treats differently, such as entertainment, related-party transactions and payments to owners and directors, are coded as they happen. After the year end we prepare the corporate tax report and file the return.
Monthly reporting pack
A flash report with the month's headline figures, then profit and loss, balance sheet, cash flow, the VAT report and schedules supporting every balance-sheet line.
MIS reports and KPI dashboards
Management reports built around how you run the business, by entity, location, product or channel, and a dashboard of the few measures leadership actually uses, fed from the accounts.
Monthly review meeting
Every month we take management through the numbers, explain what moved and agree what needs attention before the next VAT return is due.
How it works
How the engagement runs.
- 1
To start
Free first consultation
We confirm each entity's VAT period and corporate tax year, what is due next, and which numbers management needs to see each month.
- 2
At the start
Ledger and tax-code review
We check how VAT is coded today and correct the chart of accounts and tax codes where needed.
- 3
Every month
Month-end close
Transactions posted with their tax treatment, accounts reconciled and month-end entries posted.
- 4
Every month
Reporting pack and review
Flash report, statements, VAT report, schedules and any agreed MIS reports, then the review meeting with management.
- 5
Each VAT period
VAT return
We prepare the return, you approve it and we file it. You pay any VAT due by the deadline.
- 6
Once a year
Corporate tax report and filing
After the year end, we prepare the corporate tax report from the financial statements and file the return.
What you get
Deliverables
- Ledgers coded with the right VAT treatment for every transaction
- Input VAT checked against the 2026 evidence rules before it is claimed
- VAT returns prepared and filed with the FTA
- The corporate tax report and return, filed
- A monthly reporting pack: flash report, P&L, balance sheet, cash flow, VAT report and schedules
- MIS reports and a KPI dashboard, from our Mid-size package upward
- VAT and corporate tax registration, from our Mid-size package
Know the law
The rules in brief
- 1
The standard VAT tax period is 3 calendar months, and the return and payment must reach the FTA by the 28th day after it ends.
Cabinet Decision No. 52 of 2017, Arts. 62 and 64
- 2
VAT registration is mandatory once supplies exceed AED 375,000 in the previous 12 months, or are expected to in the next 30 days, and the application is due within 30 days.
Cabinet Decision No. 52 of 2017, Art. 7
- 3
Since 14 April 2026, a late VAT return costs AED 1,000, or AED 2,000 for a repeat within 24 months, and late payment attracts 14% a year, applied monthly.
Cabinet Decision No. 40 of 2017, as amended by Cabinet Decision No. 129 of 2025
- 4
From 1 October 2026, before deducting input VAT, a business must check its suppliers and each supply, and keep a documented verification policy and the evidence.
FTA Decision No. 13 of 2026, Arts. 3 to 6
- 5
From 1 October 2026, input VAT on certain employee expenses, such as staff transport, accommodation, phones and data, and business parking, is recoverable only if the listed conditions are met.
FTA Decision No. 17 of 2026, Art. 2
- 6
Corporate tax is 0% on taxable income up to AED 375,000 and 9% above it, and the return and payment are due within nine months of the end of the tax period.
Federal Decree-Law No. 47 of 2022, Arts. 3, 48 and 53; Cabinet Decision No. 116 of 2022
- 7
Every company must keep accounting registers that show its financial position accurately at any time.
Federal Decree-Law No. 32 of 2021, Art. 26
That the returns come out of the books, not the other way round. Every transaction is posted with its VAT treatment and reconciled, items corporate tax treats differently are coded as they happen, and a monthly VAT report keeps the position current. At filing time, the work is checking, not rebuilding.
Return and payment are due by the 28th day after the tax period ends, so for the quarter ending 30 September 2026, by Wednesday 28 October 2026. When the 28th falls on a weekend or public holiday, the deadline moves to the next business day, as it does on Monday 30 November 2026. Businesses with annual turnover of AED 150 million or more are usually on monthly periods, and EmaraTax shows your actual period.
Since 14 April 2026, a late return costs AED 1,000, or AED 2,000 for a repeat within 24 months, and late payment attracts 14% a year, applied monthly, on the unpaid tax. An incorrect return costs AED 500 unless corrected in time, and correcting an error yourself by voluntary disclosure costs 1% a month on the tax difference. If the FTA notifies an audit first, it is 15% plus 1% a month.
Two FTA decisions took effect. FTA Decision No. 13 of 2026 requires you to check suppliers and each supply before deducting input VAT, and to keep a documented policy and the evidence. FTA Decision No. 17 of 2026 sets conditions for recovering VAT on employee costs such as staff transport, accommodation, phones and data, and business parking.
Yes. Corporate tax report and filing is part of every one of our fixed monthly packages, and corporate tax registration is included from our Mid-size package. For calendar-year businesses, the FY2026 return and payment are due by 30 September 2027. For corporate tax in depth, see our sister site, https://corporatetax.ebs.ae/.
A monthly flash report, a profit and loss statement, a balance sheet, a cash flow statement, a VAT report and schedules supporting the balance sheet. MIS reports are added from our Mid-size package, and annual budgeting with budget-versus-actual reporting from our Established package. You can compare the packages at /pricing/.
MIS (management information system) reports show results the way you run the business rather than in the statutory format, for example by entity, location, product or sales channel. A KPI dashboard starts from the three or four questions management actually asks, such as cash across the accounts, margin by product or overdue receivables, and is fed automatically from the accounts.
Yes. ebs is an FTA Registered Tax Agency, TAN 30022834, so we can file returns and deal with the FTA for you. Your business remains responsible for its tax affairs and its records, which is why you approve every return before we file it.
Often needed together
Talk to us
Next VAT return due on 28 October
Send us your last VAT return, tell us how the books are kept and what management needs to see each month. We will check what this return needs and how to make the next ones, and the monthly pack, come straight from the ledger. The first consultation is free.
- Zoho Advanced Partner
- FTA Registered Tax Agency, so VAT and corporate tax are filed for you
- Accountants with Big Four audit-firm experience
- Mon to Fri, 9:00 am to 6:00 pm (GST)
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