What is a VAT Administrative Exception?
A VAT Administrative Exception is a mechanism that provides registrants with concessions/exceptions allowed by the Federal Decree-Law No. 8 of 2017 on Value Added Tax.
VAT Administrative Exceptions are relevant to VAT and grouped only into the following categories:
- Tax Invoices
- Tax Credit Notes
- Length of the Tax Period
- Stagger
- Evidence to prove export of goods
- Time for the export of goods
Who can submit the VAT Administrative Exception Application Form on your behalf?
The following can submit the VAT Administrative Exception:
- The authorized signatory of the registrant;
- The registrant’s appointed tax agent; or
- The registrant’s appointed legal representative.
If you are a member of a tax group, the request should be submitted by the representative member of the tax group.
Information required to complete the VAT Administrative Exception Application form:
- a description of why you are making a VAT Administrative Exception Request as per the criteria by the law.
- a supporting letter that includes a detailed background and the set of facts that support the administrative exception request, as well as detailed reasons why you are not able to meet the legal requirements and, hence, need the exception;
- any documentary proof to support the factual and legal grounds on which the request is based (e.g. alternative documents, sample invoices, contracts, payment slips or other). The nature of the documents is based on the category of the exception.
[Once you are registered on an exception basis, you will not have to submit regular tax returns and will not be able to recover input tax incurred (if any)]
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- Unparalleled Expertise: Our team consists of accredited auditors, management accountants, consultants with in-depth knowledge of UAE laws, ensuring your business remains compliant.
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Partner with Spectrum Auditing today. Let’s focus on your success, while you focus on what you do best – running your business.
Contact us today for a consultation at +971 4 2699329 or email [email protected] to get all our queries addressed.
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