How to File Voluntary Disclosure Form 211
Introdction
Mistakes in VAT returns are common, especially for businesses handling large volumes of transactions. Fortunately, the UAE's Federal Tax Authority (FTA) provides a legal and practical way to correct such errors — through Voluntary Disclosure (Form 211).
Here, we’ll explain in detail how to file Voluntary Disclosure Form 211, when to use it, and what to expect during the process.
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📌 What is Voluntary Disclosure Form 211?
Form 211 is used to voluntarily correct errors or omissions made in:
• VAT Returns (Form 201)
• VAT Refund Requests
• Tax Assessments
This is filed via the EmaraTax Portal and is a key compliance tool under UAE VAT Law.
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✅ When Should You File Form 211?
You must submit Voluntary Disclosure (Form 211) when:
• The difference in tax payable or refundable exceeds AED 10,000, OR
• The error relates to a past period that cannot be adjusted in the next return
Examples:
• Missed taxable sales or supplies
• Overclaimed input VAT
• Misapplication of zero-rated or exempt treatment
• Incorrect reverse charge entries
• Errors in reported import VAT
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🛠️ Step-by-Step Guide to Filing Voluntary Disclosure Form 211
🔹 Step 1: Log into the EmaraTax Portal
• Visit: https://eservices.tax.gov.ae
• Log in using your username and password or UAE Pass.
🔹 Step 2: Access Voluntary Disclosure Section
• On your dashboard, go to the ‘VAT’ tab.
• Choose Voluntary Disclosure and select the relevant tax period and type of error.
🔹 Step 3: Fill Out the Disclosure Form
• Input the original values submitted.
• Enter the corrected values.
• The system will auto-calculate the tax difference.
🔹 Step 4: Provide Reason for the Correction
You must give a clear and concise explanation of:
• The nature of the error
• Why it occurred
• How you discovered it
• Why it’s now being corrected
🔹 Step 5: Upload Supporting Documents
Attach necessary documents such as:
• Corrected tax invoices
• Purchase or sales ledgers
• Contracts or agreements
• Customs declarations
• Internal audit reports
Ensure documents are:
• In Arabic or English
• Clear and legible PDFs
🔹 Step 6: Submit the Form
• Review all entries
• Accept the declaration
• Click Submit
You will receive an acknowledgement receipt, and the FTA may respond with:
• Approval
• Request for clarification or additional documents
• Notice of assessment or penalties (if applicable)
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💸 Penalties for Voluntary Disclosure
Although voluntary, some penalties still apply:
Type Penalty
Fixed AED 3,000 (first instance), AED 5,000 (repeat)
Percentage-Based 5% to 40% of the tax difference depending on timing
Earlier disclosures = lower penalties
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📁 Tips for Filing a Strong Voluntary Disclosure
• Double-check all values before submitting
• Avoid vague explanations
• Organize and name supporting files clearly
• Maintain proper internal records of the disclosure
• Consult a Tax Agent or VAT consultant for technical clarity
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🧾 What Happens After Filing?
Once submitted:
1. FTA may approve without question
2. Or, FTA may issue:
o Clarification request
o Assessment notice with penalties
o Demand for additional supporting documents
Stay alert and respond promptly to all FTA communications.
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📉 Common Mistakes to Avoid
❌ Filing without sufficient documentation
❌ Incorrectly calculating the tax difference
❌ Using next VAT return to adjust when not allowed
❌ Missing the deadline for old periods
❌ Submitting vague or unclear justifications
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🚀 How We Can Help
At Sheikh Anwar Accounting and Auditing LLC, we provide:
• Voluntary Disclosure assessment and preparation
• Supporting documentation compilation
• Justification drafting and filing via EmaraTax
• Penalty appeal and reconsideration assistance
📧 Email us at: info@sa-auditors.com
🌐 Visit: www.sa-auditors.com
