VAT 201 worksheet
Fill the boxes of the UAE VAT return from your issued invoices and accepted supplier invoices, export them for EmaraTax, and keep a record of what you filed.
The VAT Return page builds the VAT 201 worksheet for a tax period: standard-rated supplies per emirate, reverse charge, zero-rated and exempt supplies, expenses and the net VAT due. You copy the figures into EmaraTax and mark the period as filed.
Set your tax periods once
- Go to Settings → Tax & currency → VAT return periods.
- Choose Quarterly or Monthly, the First month of a period (as assigned by the FTA, for example February for Feb–Apr, May–Jul, …) and the filing deadline (28 days after the period end by default).
- Make sure Settings → Profile has your Emirate: standard-rated supplies are reported under it unless an invoice says otherwise.
Build the worksheet
- Go to VAT Return in the sidebar and pick the Tax period (or type any From/To dates).
- Boxes 1a–1g show standard-rated supplies per emirate; box 3 the purchases under reverse charge; box 4 zero-rated and box 5 exempt supplies; box 9 standard-rated expenses; box 10 repeats the reverse charge on the input side. Boxes 8, 11, 12, 13 and 14 are computed.
- Type by hand what Alya Books cannot know: box 2 tourist refunds, box 6 goods imported through customs, box 7 import adjustments, and any Adjustment for a box (for example a bad-debt relief).
- Click Export → Excel or PDF to keep the worksheet, or read the boxes into EmaraTax.
- Click Save draft while you work. After filing in EmaraTax, enter the acknowledgement under EmaraTax reference and click Mark as filed and lock period. The return can no longer be changed or deleted, and its period is locked: invoices, credit notes and accepted supplier invoices dated in it cannot be created, changed or deleted (see Locked periods and lock dates). Reopen is available to owners, admins and members given the Reopen filed VAT returns permission; it asks for the reason, which is kept with who reopened it and the filed figures. The return becomes a draft with a banner showing the reason until you file it again.
Where the figures come from
| Box | Source |
|---|---|
| 1a–1g | Issued invoices (submitted, delivered, accepted) with standard-rated lines, by the invoice's Emirate of supply (right panel of the editor) or the organization's emirate. Credit notes reduce the amounts. |
| 3 and 10 | Accepted incoming invoices with reverse-charge lines; VAT at 5 %. |
| 4, 5 | Issued invoices with zero-rated or exempt lines. |
| 9 | Accepted incoming invoices with standard-rated lines and their VAT. |
Drafts, rejected, archived and test documents never count. Document discounts and charges are included in the taxable amounts. Supplies you invoiced with the reverse-charge or out-of-scope category are shown for information only; they do not enter box 1.
Good to know
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Profit margin scheme: the invoice shows no VAT, so enter the VAT due on your margin in VAT on your margin on each such line. Box 1 of the emirate then includes that VAT and the margin it belongs to (the VAT divided by the standard rate). Lines without the amount are left out of box 1.
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The period of a document is its issue date. A supplier invoice accepted after its period was locked counts in the first open period instead.
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Self-billed invoices you received (issued by a customer on your behalf) are counted as your sales, under your company's emirate, not as purchases.
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Documents in other currencies are converted to AED at each document's exchange rate. A red warning lists documents without a rate, with a Look up the UAE Central Bank rates button. See Other currencies in the VAT return.
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Owners, admins and accountants can save and file returns; viewers see the worksheet.
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The VAT Return page and the API (
GET /vat/worksheet) use the same calculation. -
Round figures the way EmaraTax expects: two decimals, half up.