A VAT return is an official document completed by the taxable person and submitted to the Federal Tax Authority (“FTA”) on a regular basis, with details of unpaid and recoverable VAT, and more. Contains the necessary information for. Will be provided. In this guide, this is referred to as a “VAT Return”. All VAT returns must be submitted online using the FTA portal. The tax return can be filed by the taxable person or another person who has the right to file on behalf of the taxable person (for example, a tax agent or legal representative).
For each taxable period, the taxable person is required to submit a VAT return containing details about the supply prepared or received by the taxable person. With respect to sales and other outputs, taxable persons must report