KPMG provides a comprehensive range of Indirect Tax services in the United Arab Emirates, helping businesses navigate the evolving VAT and Customs landscape,as well as e-invoicing framework with clarity and confidence. Leveraging deep knowledge of the UAE VAT Law, Executive Regulations, and the GCC Common Customs Law. KPMG supports organizations from initial impact assessments through to full compliance and ongoing reporting obligations.

KPMG’s Indirect Tax specialists assist companies in assessing VAT and Customs registration requirements, evaluating Free Zone implications, and preparing for VAT return filing and other VAT and Customs compliance obligations. The team also works closely with businesses to design practical VAT governance frameworks and Customs function, strengthen internal controls, and enhance regulatory readiness.

In addition to compliance support, KPMG provides advisory services on VAT and Customs treatment of transactions, supply chain considerations, and emerging regulatory developments such as the UAE e-invoicing regime. Through the use of digital tools and tax technology solutions, KPMG helps organizations manage indirect tax risks, improve transparency, and implement efficient VATand Customs processes aligned with UAE legislation.

Expert team

Seasoned professionals with deep UAE tax expertise

Innovative solutions

Cutting-edge approaches to complex Tax challenges

Trusted partner

Reliable guidance for your business growth

Our services

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VAT compliance

Preparation, review, and submission of periodic VAT returns to the Federal Tax Authority, including supporting reconciliations.

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VAT Audit support

Assistance in responding to FTA audits, including preparation of documentation, responses to queries, and liaison with the authorities.

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VAT dispute resolution

Support in managing disputes with the FTA, including strategic guidance and representation during administrative review procedures.

Assistance in VAT registration and de-registration services, including assessment of registration obligations and group VAT registration.
Assistance in preparing and filing VAT returns (preparation or review) in accordance with the UAE VAT Law and Executive Regulations.
Assistance in reviewing VAT treatment of transactions, including assessment of standard-rated, zero-rated, exempt supplies, and reverse charge mechanism obligations.
Assistance in filing Voluntary Disclosures where errors are identified in previously submitted VAT returns.
Assistance with submission of VAT refund applications and review of input VAT recovery positions.
Assistance in preparing reconsideration requests and penalty waiver applications in relation to penalties imposed by the Federal Tax Authority.

Assistance in preparing for VAT audits conducted by the Federal Tax Authority, including review of VAT returns, supporting documentation, and reconciliation of reported figures.
Assistance in compiling and organizing the required documentation and records to support VAT positions during an FTA audit.
Support in preparing responses to information and clarification requests issued by the FTA during the course of a VAT audit
Representation and support during meetings or discussions with the FTA in relation to VAT audits or inquiries.

Assistance in reviewing FTA assessments, penalties, and audit findings to evaluate the appropriate course of action.
Preparation and submission of reconsideration requests to the Federal Tax Authority in relation to VAT assessments or administrative penalties.
Assistance in preparing and filing appeals before the Tax Disputes Resolution Committee.
Support in managing ongoing correspondence and technical discussions with the Federal Tax Authority during the dispute process.

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Tax agency services

Representation before the FTA as an authorized tax agent, including handling submissions, communications, and regulatory interactions.

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VAT due diligence review

Assessment of VAT risks and exposures as part of mergers, acquisitions, restructuring, or investment transactions.

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VAT refund support

Assistance with preparation and submission of VAT refund applications and supporting documentation to facilitate recovery of input VAT.

Acting as an authorized Tax Agent before the Federal Tax Authority on behalf of the taxpayer.
Assistance with communication and correspondence with the FTA, including responses to queries, clarifications, and information requests.
Submission of applications, notifications, and updates through the EmaraTax portal on behalf of the taxpayer.
Assistance with preparation and submission of Voluntary Disclosures, reconsideration requests, and other filings required with the FTA.

Conducting a high-level review of the target entity’s VAT compliance history, including VAT registrations, returns filed, and interactions with the Federal Tax Authority.
Reviewing the VAT treatment applied to key revenue streams and procurement transactions to identify potential VAT exposures or compliance risks.
Assessing historical VAT filings, supporting documentation, and reconciliations to identify potential underpayments, overclaims, or reporting inconsistencies.
Identifying potential VAT risks and contingencies arising from prior transactions, business structures, or supply chain arrangements.

Assistance in assessing eligibility for VAT refunds and reviewing input VAT recovery positions in accordance with the UAE VAT Law and Executive Regulations.
Preparation and submission of VAT refund applications through the EmaraTax portal.
Support in compiling and reviewing supporting documentation required by the Federal Tax Authority (FTA) for refund claims.
Assistance in responding to clarification requests or additional information queries raised by the FTA during the refund review process.

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Voluntary disclosures

Preparation and submission of voluntary disclosures to correct errors in previously filed VAT returns in accordance with FTA requirements.

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VAT clarification requests

Comprehensive Tax agency services, including representation before the Tax Authority, compliance management, and regulatory liaison support.

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VAT reconsideration requests

Preparation and submission of reconsideration requests to challenge FTA decisions, including penalties or assessments.

Assistance in identifying errors or omissions in previously filed VAT returns through a review of historical VAT records and supporting documentation.
Assessment of the VAT impact arising from the identified discrepancies and computation of the revised VAT liability or recoverable amount.
Preparation and submission of Voluntary Disclosure applications through the EmaraTax portal in accordance with the UAE Tax Procedures Law.
Assistance in compiling supporting documentation and explanations to substantiate the corrections reported in the Voluntary Disclosure.

Assistance in assessing complex VAT matters and determining whether a clarification request to the Federal Tax Authority is appropriate.
Preparation and submission of VAT Clarification Requests through the EmaraTax portal in accordance with the FTA procedures.
Drafting detailed technical submissions outlining the relevant facts, transaction flow, and the taxpayer’s VAT interpretation.
Compilation and review of supporting documentation required to substantiate the clarification request.

Assistance in reviewing administrative penalties, tax assessments, or decisions issued by the Federal Tax Authority to determine eligibility for reconsideration.
Preparation and submission of reconsideration requests through the EmaraTax portal in accordance with the UAE Tax Procedures Law.
Drafting technical arguments and supporting explanations outlining the basis for requesting reconsideration of the FTA decision.
Compilation and review of supporting documentation to substantiate the taxpayer’s position.