Module 6 · Advanced · 10 min read

The VAT 201 return, box by box

You will be able to: Describe what each main box of the FTA VAT 201 return contains; Work out a full return from a set of figures; Read Zeyto's Return Worksheet and match it to the FTA form.

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The VAT 201 is the return you file with the FTA. Per the FTA's VAT Returns User Guide, the output side (Boxes 1 to 8) lists the supplies you made and the VAT due, and the input side (Boxes 9 to 11) lists your expenses and the VAT you recover. Boxes 12, 13 and 14 give the total due, the total recoverable and the payable amount. In a refund position, Box 15 asks whether you want a refund.

Read the VAT 201 return box by box · 0:44 · no sound yet, captions are on

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1. Open VAT, then Return Worksheet 2. The Tax Period picker sets the return month 3. Return Header: your TRN and legal name 4. Outputs: standard-rated supplies, split by emirate 5. Inputs: standard-rated expenses 6. Net VAT payable is outputs minus inputs 7. Open the VAT Ledger to see the lines behind the boxes

The VAT Return worksheet showing the return header with the TRN and every box with its amount and VAT, from standard-rated supplies to the net VAT payable. — VAT, Return Worksheet: each box with its amount and VAT.

Box	Meaning (FTA guide)	Zeyto Return Worksheet
1a-1g	Standard-rated supplies, by emirate (1a Abu Dhabi, 1b Dubai, 1c Sharjah, 1d Ajman, 1e Umm Al Quwain, 1f Ras Al Khaimah, 1g Fujairah)	Yes; emirate comes from the customer record, else your Company Profile
2	Tax refunds provided to tourists	Not shown
3	Supplies subject to reverse charge (e.g. foreign services)	Yes
4	Zero-rated supplies	Yes (value; VAT 0)
5	Exempt supplies	Yes (value; VAT 0)
6 / 7	Goods imported / adjustments to imports	Yes, from Import VAT
8	Totals of Boxes 1 to 7	Zeyto adds its own totals
9	Standard-rated expenses (recoverable VAT)	Yes
10	Expenses subject to reverse charge (recoverable VAT)	Yes; includes imports
11	Totals of Boxes 9 and 10	Zeyto adds its own totals
12 / 13 / 14	Total due / total recoverable / payable tax	Shown as outputs, inputs and Net VAT Payable

A full worked return

A trading company files for one quarter. All figures are in AED. Credit notes and purchase returns are already netted inside each box, as Zeyto does.

Box	Source in the books	Amount	VAT
1b Dubai	Invoices 400,000 less credit notes 10,000	390,000	19,500
1c Sharjah	Invoices	100,000	5,000
3	Foreign consulting, self-accounted	20,000	1,000
4	Export sales	120,000	0
5	Exempt supply	8,000	0
6	Import declaration	60,000	3,000
Total output VAT	24,500 + 1,000 + 3,000		28,500
9	Purchases 250,000 and expenses 30,000	280,000	14,000
10	Consulting 20,000 and imports 60,000	80,000	4,000
Total input VAT	14,000 + 4,000		18,000

Net VAT payableBox 12 (total due) is 28,500. Box 13 (total recoverable) is 18,000. Box 14 payable = 28,500 minus 18,000 = AED 10,500. Check: reverse charge and import VAT cancel (1,000 + 3,000 on each side), so the result equals Box 1 VAT minus Box 9 VAT: 24,500 minus 14,000 = 10,500.

Reading the worksheet in Zeyto

Open VAT, Return Worksheet and choose the Tax period.
Read Outputs - Sales (VAT you charged), Inputs - Purchases (VAT you can claim) and Net VAT Payable. A negative net means you paid more VAT than you charged.
Only boxes with entries in the period are listed. Which box a line goes to is set by its tax code in Settings, Tax.
For the lines behind a box, use the Export menu: Detail XLSX or Detail PDF lists each VAT line with its document, party, box and tax code. The table rows themselves do not open.

The lower part of the VAT Return worksheet showing the input boxes and the net VAT payable line. — Scroll down to the input boxes and the net payable.

The VAT Ledger report listing every VAT line posted in the period with its document and tax code. — Reports, VAT Ledger: the lines behind each box.

Watch outZeyto's worksheet gives you the figures. It sends nothing to the FTA and does not have the portal's adjustment columns. File on the FTA portal and discuss any adjustments with your accountant. One more check for Box 1: the FTA return guide says each standard-rated supply is reported in the emirate where it was made (for an established business, the emirate of the establishment most closely connected to the supply). Zeyto takes the emirate from the customer record, else from your Company Profile, so ask your accountant to confirm the emirate split before you file.

Rules change; always check the FTA website.

Try it in the demo

Open VAT, Return Worksheet and choose a Tax period that has activity.
Write down the Outputs total, the Inputs total and Net VAT Payable. Check that net = outputs minus inputs.
Open the Export menu and look at Summary CSV and Detail XLSX (do not need to download).
Open Reports, find VAT Return (VAT 201) and compare its NET PAYABLE row for the same month.

Open the live demo

Public demo company, sign in as admin / demoAdmin123. Data refreshes nightly.

Key takeaways

Boxes 1 to 8 are output, 9 to 11 are input, and 12 to 14 give the net amount.
Net VAT payable = total output VAT minus total input VAT.
Reverse charge and import VAT appear on both sides and cancel for a fully taxable business.
Zeyto's Return Worksheet gives the figures; you file on the FTA portal.

Check yourself

2 questions on this lesson. Not timed, not the exam, and you can try again. Score 60% or more, and read the lesson, to complete it.

1. On the FTA VAT 201, Box 14 is:

2. Box 1 VAT 30,000; Box 3 VAT 2,000; Box 6 VAT 4,000; Box 9 VAT 12,000; Box 10 VAT 6,000. What is the net VAT payable?

Previous: Input VAT, expenses and reverse charge Next: Filing periods, deadlines and record keeping

Practice questions for this module · Printable study sheet