# 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.

Source: /help/en/vat/vat-201-worksheet

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

1. Go to **Settings → Tax & currency → VAT return periods**.
2. 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).
3. Make sure **Settings → Profile** has your **Emirate**: standard-rated supplies are reported under it unless an invoice says otherwise.

## Build the worksheet

1. Go to **VAT Return** in the sidebar and pick the **Tax period** (or type any From/To dates).
2. 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.
3. 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).
4. Click **Export → Excel** or **PDF** to keep the worksheet, or read the boxes into EmaraTax.
5. 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](/help/en/vat/period-locking)). **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

- 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.

- 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.
- 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.
- 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](/help/en/vat/other-currencies-in-the-vat-return).
- Owners, admins and accountants can save and file returns; viewers see the worksheet.
- The **VAT Return** page and the API (`GET /vat/worksheet`) use the same calculation.
- Round figures the way EmaraTax expects: two decimals, half up.

## Related

- [Locked periods and lock dates](/help/en/vat/period-locking)
- [VAT rates and categories](/help/en/account-and-setup/tax-rates)
- [How VAT is calculated and rounded](/help/en/vat/vat-calculation-and-rounding)
- [Accounting exports](/help/en/integrations/accounting-exports)