VAT & tax Q3 ready to fileQ3 filed

VAT return for July–September 2026, corporate tax for FY2026 and what we need for e-invoicing in 2027.

TRN 100 4567 8912 3003Quarterly returns · EmaraTaxPrepared by Joseph Mathew

VAT201 draft Approve & file Filed 10:48 AM

Ready to file — reviewed by Joseph Mathew on 2 Oct, 9:20 AM. Net VAT payable AED 14,380 is due by 28 Oct. Your approval files the return on EmaraTax and schedules the payment for 26 Oct.

Approve & file Check the boxes

Q3 return submitted on EmaraTax · reference VAT201-2026-Q3-118842. Payment of AED 14,380 by GIBAN transfer is scheduled for Mon 26 Oct from Emirates NBD ••4521.

3 bills have no valid supplier TRN — AED 148.70 of input VAT is held back. It is left out of the return until we get proper tax invoices. Claim it in Q4 once they arrive.

Request tax invoicesRequests sent to 3 suppliers

Output VAT · on sales

AED38,268

5% of 765,360 · Dubai

Input VAT · on purchases

AED23,888

5% of 477,760 · 214 tax invoices

Net VAT payable
AED14,380
Due 28 Oct · 26 daysPayment 26 Octin the cash forecast

Corporate tax FY2026

AED0

Small Business Relief · revenue ≈ 2.8M

Books closed30 Sep
Reviewed2 Oct · Joseph
3Partner approvalwaiting for you
Partner approval2 Oct · you
4Filed on EmaraTaxby 28 Oct
Filed on EmaraTax2 Oct, 10:48 AM
5Paid26 Oct · GIBAN
5Paidby 28 Oct

VAT return · Q3 2026

1 Jul – 30 Sep 2026 · form VAT201 · AED

Standard-rated only

Box	Description	Amount	VAT
VAT on sales and all other outputs
1b	Standard-rated supplies · Dubai	765,360	38,268
1a, c–g	Other emirates	0	0
2–3	Tourist refunds · reverse charge	0	0
4–5	Zero-rated · exempt supplies	0	—
6–7	Imports · adjustments	0	0
8	Total outputs	765,360	38,268
VAT on expenses and all other inputs
9	Standard-rated expenses	477,760	23,888
10	Reverse charge	0	0
11	Total inputs	477,760	23,888
Net VAT due
12	Total VAT due		38,268
13	Recoverable VAT		23,888
14	Payable tax for the period		14,380

How Box 1 ties to the books

Income Jul–Sep (168,300 + 301,200 + 254,800)724,300
Advances invoiced, less advance recovered and retention held · VAT due when invoiced41,060
Box 1b standard-rated supplies765,360

Payment

Federal Tax Authority

Amount: AED 14,380.00
Due date: Wed 28 Oct 2026
Method: GIBAN bank transfer from Emirates NBD ••4521
Planned: Mon 26 Oct · 2 working days early

Late filing or payment carries FTA penalties.Scheduled

Net VAT by quarter

Grows with billing

Q4 202511,200

Q1 202612,940

Q2 202613,560

Q3 202614,380

Q4 2025 to Q2 2026 filed and paid on time

VAT is not our money

The AED 14,380 is ring-fenced in the cash forecast. Client VAT collected after 30 Sep goes into the Q4 return, due 28 Jan 2027.

Input VAT check

Every bill in Box 9 needs a tax invoice with the supplier's TRN

Supplier bills

Bills checked217

Valid tax invoices214

Missing TRN3

VAT held backAED 148.70

Bill	Date	Problem	Net (AED)	VAT (AED)	Status
Skyline Scaffolding Services · SKY-INV-0912RNT-TS-26-013 · TS-26-014 scaffold towers	12 Sep	TRN missing on the invoice	2,550.00	127.50	Corrected invoice neededRequested
ACE Hardware Al Quoz · card ••8857Faisal Khan · site consumables TS-26-017	26 Sep	Card slip only, no tax invoice	300.00	15.00	Ask cardholderRequested
Al Quoz Paint & Hardware · PC-TS-26-0226Petty cash · Ramesh Thapa · TS-26-017	24 Sep	Cash receipt without TRN	124.00	6.20	Get tax invoiceRequested
Held back from Q3			2,974.00	148.70

The petty cash policy already asks for bills showing the supplier TRN — the bill-photo upload flags a missing TRN on the spot.Petty cash

Corporate tax · FY2026

Jan–Dec 2026 · return due 30 Sep 2027

Revenue forecast: ≈ AED 2.8M · under the AED 3M limit
Small Business Relief: Eligible elect in the FY2026 return
Related-party purchases: LHP Metals & Glass · AED 58,900 YTD
Transfer pricing: M&G list price −8% · arm's-length file kept
Registration: Registered · FY2025 return filed
Group filing: No tax group · TS and M&G file separately

The relief ends for periods after 31 Dec 2026. From FY2027, profit above AED 375,000 is taxed at 9%.

E-invoicing readiness

Peppol PINT-AE via an Accredited Service Provider

4/7

Invoice data matches PINT-AE fields
Client TRNs on file
All business clients
Unique invoice numbering
Credit notes linked to invoices
Appoint an ASP
By 31 Mar 2027 · 3 shortlisted
Connect the ERP to the ASP
Planned Q2 2027
Go live
Mandatory from 1 Jul 2027

Both companies are under AED 50M revenue, so they follow the same dates.

Records & audit file

What the FTA can ask for

Kept for 7 years
Invoices, bills, bank statements, contracts
Stored in the UAE
Daily backups at 2:00 AM
Bill photo on every expense
Petty cash and card buys included
Filed periods are locked
Changes go into the next return with an audit note
Full audit trail
Who changed what and when
FTA audit file (FAF)
One-click export for any period

Export Q3 audit file

Q3 VAT return filed

Submitted on EmaraTax (VAT201-2026-Q3-118842). AED 14,380 is scheduled for 26 Oct and Joseph Mathew got the acknowledgement PDF.

Scheduled payments

Tax invoices requested

Skyline Scaffolding, ACE Hardware (via Faisal Khan) and Al Quoz Paint & Hardware (via Ramesh Thapa) were asked for proper tax invoices. AED 148.70 moves to Q4 once they arrive.