Voluntary Disclosure in Dubai
Determine whether disclosure is required, quantify the tax difference and submit a complete correction with supporting evidence.
Penalties and Deadlines
Last reviewed 22 Sep 2026A voluntary disclosure can attract a monthly 1% penalty on the tax difference. If disclosure is not made before audit notification, a 15% fixed penalty plus the monthly component can apply.
Summarised from official UAE sources for information. Amounts and deadlines depend on the facts and can change, so the current position is confirmed before we advise.
Prepare My Voluntary DisclosureCase study
Example scenario, not a completed engagementA recurring VAT coding error affected several returns. Regent quantified each period, selected the correct route and prepared the disclosure with a forward-looking control fix.
Facing the same situation? Tell us about it.
Frequently asked questions
What does Regent include in its Voluntary Disclosure service?
Scope includes error and materiality assessment, period-by-period quantification, disclosure preparation, and payment and remediation plan. The proposal confirms entities, periods and exclusions.
When should we start and what will Regent need?
Start when the obligation, transaction, notice or deadline is known. Regent will issue a focused request list beginning with error and materiality assessment, entity details, records and dates.
Can we check our position before committing to the full service?
Yes. Use the Voluntary Disclosure Decision Check for an initial indication, then route the result to the appropriate Regent advisor.
I think I made a mistake on a filed VAT return. What now?
If the error is material, a voluntary disclosure is usually the right route, and doing it before the FTA raises the issue is normally more favourable than correcting it after an audit notification.