ℹ️ Fast-loading version for search engines - Click here for the interactive version
Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 61
Country: 🇦🇪 UAE
Location: Part 7 - Calculation of the Due Tax › Chapter 4 - Adjustment of Tax after the Supply Date
Order: 61

Article 61 - Cases and Conditions for Output Tax Adjustments

Part 7: Calculation of the Due Tax

Part 7: Calculation of the Due Tax

Chapter 4 - Adjustment of Tax after the Supply Date

Article 61 - Cases and Conditions for Output Tax Adjustments [17]

  1. The Registrant shall adjust the output Tax after the date of supply in any of the following cases:

    1. If the supply is cancelled.

    2. If the Tax treatment of the supply is changed due to a change in the nature of the supply.

    3. If the previously agreed Consideration for the supply is altered for any reason whatsoever.

    4. If the Recipient of Goods or Recipient of Services returned them to the Registrant in full or in part and the Consideration is returned in full or in part.

    5. If the tax is levied [or tax transaction is applied] [G1] erroneously.

  2. Paragraph (e) of Clause (1) of this Article shall not apply where the place of supply was treated by the supplier on the date of supply as being subject to Clause (1) of Article 27, but, as a result of a movement of the Goods, it turned out that it should have been treated as a supply place under paragraph (b/1) of Clause (3) hereof.

  3. In order to adjust the output Tax, any of the following conditions shall be met:

    1. If the output Tax amount charged on the supply stated in the Tax Invoice does not match the Tax that shall actually be charged on the supply as a result of any of the cases mentioned in Clause (1) of this Article.

    2. If the Registrant submits a Tax Return for the tax period during which the supply occurred and an amount was incorrectly calculated as being the amount of the output Tax due for this supply as the result of any of the cases mentioned in Clause (1) of this Article.

Footnotes

[17] Article amended as per Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

GTL Notes

[G1]Inserted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023