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Frequently Asked Questions on VAT


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What information do I need to provide when submitting a Voluntary Disclosure for excise tax returns?

Your personal details such as your name, phone number, address, and the excise tax return period for which you are filing a Voluntary Disclosure will already be filled in their corresponding boxes. 

  • Provide the date on which you identified the error.
  • If you find an error in the amount you disclosed on your previous excise tax return, navigate to Type and select the declaration’s type and reference number.
  • Provide more details of the error under Description.
  • If the error you are disclosing leads to a higher amount of excise payable tax you owe to the FTA, select Payable. If the error leads to an excess amount of refundable tax to you, select Refundable.
  • Indicate the amount of the error. 
  • Provide a valid reason for submitting a Voluntary Disclosure, in the form of a letter containing a detailed description of the error.
  • In the form, you can find the original disclosed excise tax return amount under “as reported.” You will be able to edit the amount labelled “as current,” which will be pre-populated with the reported amount.
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