How to File UAE FTA Form VAT 201: Emirate-by-Emirate Reporting (Boxes 1a to 1g) Explained
Why FTA Form VAT 201 Splits 5% VAT Across All 7 Emirates
Because federal VAT revenue in the United Arab Emirates is shared among the seven Emirates, the Federal Tax Authority (EmaraTax portal) requires every taxable person to report standard-rated (5%) supplies broken down by Emirate in Boxes 1a through 1g of Form VAT 201.
| VAT 201 Box | Emirate Code | Emirate Name | Arabic Name |
|---|---|---|---|
| Box 1a | AUH | Abu Dhabi | أبوظبي |
| Box 1b | DXB | Dubai | دبي |
| Box 1c | SHJ | Sharjah | الشارقة |
| Box 1d | AJM | Ajman | عجمان |
| Box 1e | UAQ | Umm Al Quwain | أم القيوين |
| Box 1f | RAK | Ras Al Khaimah | رأس الخيمة |
| Box 1g | FUJ | Fujairah | الفجيرة |
Which Emirate Box Should You Use?
Under the FTA VAT Return Guide:
- Fixed Establishment Rule: Report the supply in the Emirate where your fixed establishment most closely connected to the supply is located (not the customer's location, unless you are a non-resident supplier).
- Single-Office UAE Business: If your company holds a Dubai Mainland (DED) or DMCC/IFZA Free Zone license and operates solely from Dubai, all domestic 5% supplies go into Box 1b (Dubai).
- Multi-Branch UAE Business: If you have a head office in Abu Dhabi (1a) and a branch warehouse in Sharjah (1c), each invoice must be tagged to the branch that fulfilled the order.
Complete Walkthrough of Form VAT 201 Boxes
- Boxes 1a–1g: Standard-rated supplies (Amount in AED, VAT Amount in AED at 5%, and Adjustments).
- Box 2: Tax refunds provided to tourists under the official Tourist Refund Scheme.
- Box 3: Supplies subject to the Reverse Charge provisions (imported services and concerned goods under Article 48).
- Box 4: Zero-rated supplies (exports of goods and services outside the GCC Implementing States under Article 45, international transport, qualifying healthcare/education).
- Box 5: Exempt supplies (local passenger transport, bare land, residential buildings after first supply, margin-free financial services).
- Box 8: Total value of due tax for the period.
- Box 9 & Box 10: Standard-rated Recoverable Expenses (Input VAT) and Reverse Charge input recovery.
- Box 14: Net VAT Due (or Reclaimable) for the tax period.