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What you need to know now
The article records an earlier administrative-exception process. A business should follow its assigned tax periods until the FTA approves a change.
The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.
- A six-month period is not a universal option.
- Do not alter filing dates based on this old announcement.
- Keep the written FTA decision with the compliance calendar.
Use the assigned tax period until a change is approved
The original article describes an earlier administrative-exception process. It does not give every business a continuing right to choose half-yearly VAT filing. Check the periods assigned to the taxable person in its current account and maintain the existing filing calendar unless the FTA approves a relevant change.
Before raising a request, distinguish a tax-period issue from a bookkeeping issue. Delayed invoices, incomplete reconciliations or a slow month-end close may need operational improvements even if the filing pattern changes. A different period does not remove the need for accurate transaction records and timely payment.
Explain the specific operational difficulty
A useful request is based on the business’s circumstances rather than a general preference to file less often. Describe the current period, the practical difficulty and the outcome being requested. Support the explanation with relevant facts and avoid assuming that another company’s approval applies to this taxpayer.
For internal planning, prepare a comparison of the existing process and the proposed arrangement. Identify which staff, systems and cash-flow assumptions would change. Keep this separate from the legal basis for the request: an operational benefit does not itself establish that the FTA can or will grant the requested exception.
Confirm the current request route and scope
Administrative-exception categories and submission procedures should be checked against current FTA instructions. The present service description differs from the older categories reproduced in this article. Do not follow a historical form or portal menu without verifying that it is still the correct route for the matter.
If the appropriate route is unclear, obtain current FTA guidance before submitting. Keep a copy of the question and response with the request file. An administrative exception is also different from a request to waive tax, registration or penalties, so the purpose of the submission needs to be expressed accurately.
Implement the decision with a documented transition
If a change is approved, read the decision for its effective date and conditions. Update the compliance calendar, accounting cutoffs and responsibility matrix together. Check how the old and new periods meet so that transactions are neither omitted nor reported twice at the transition.
Retain the written decision and notify the people responsible for return preparation and payment. Reconcile the first period after the change more carefully, especially where reports were configured using the old pattern. The historical article remains useful background, while the approved decision and current account schedule govern the business’s actual timetable.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Check the periods shown in the account.
- 02
Step 2
Set out the operational reason for requesting a change.
- 03
Step 3
Obtain current FTA instructions for the correct request route.
CLEAR ANSWERS
Frequently asked questions
Can a business choose half-yearly filing itself?
No. Use the assigned periods unless changed by the FTA.
Does an exception remove the obligation to pay VAT?
No. Administrative exceptions are limited in scope.
Read the original article First published 23 June 2019 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
UAE VAT – Change in tax period
UAE VAT – Change in tax period
VAT Update-Change in tax period: Latest FTA Update- change the length of the tax period to half-yearly (6 months)
Purpose of the VAT Administrative Exception Form
What is a VAT Administrative Exception? : A VAT Administrative Exception is a mechanism which provides registrants with concessions / exceptions allowed by the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Law”) or Cabinet Decision No 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Executive Regulations”) if difficult circumstances prevent them from following certain procedural aspects of the Law or the Executive Regulations.
VAT Administrative Exceptions are grouped into the following categories and are relevant to VAT only:
- Tax Invoices
- Tax Credit Notes
- Length of the Tax Period
- Stagger
- Extension of time for the export of goods
- Who is eligible to make a VAT Administrative Exception Request?
The applicant must:
be a registrant with the FTA; - satisfy the requirements in respect of the relevant Exception Request, as outlined below; and
- provide all relevant supporting documentation.
How to make a Request?
The registrant must submit the VAT Administrative Exception Request by email to specialexceptions@tax.gov.ae. Refer to section 5 for details on the submission.
Who can submit the VAT Administrative Exception Form on your behalf?
The following can submit the VAT Administrative Exception:
- The authorized signatory of the registrant;
- The registrant’s appointed Tax Agent; or
- The registrant’s appointed Legal Representative.
If you are a member of a Tax Group, the request should be submitted by the Representative Member of the Tax Group.
Tax Advisors (who are not registered Tax Agents) are not permitted to submit any VAT Administrative Exception Requests on behalf of a registrant.
Submitting the VAT Administrative Exception Form
Once you have completed the VAT Administrative Exception Form, please send the soft copy (in editable PDF format) to the following email address along with the supporting documents.
specialexceptions@tax.gov.ae
VAT Administrative Exception Requests sent to other FTA email addresses will not receive a reply.
Accepted file types are PDF, JPG, PNG and JPEG. The total file size limit is 10 MB.
Response from the FTA on your VAT Administrative Exception
It may take the FTA up to 40 business days to decide on your VAT Administrative Exception request if it is in relation to Tax Invoices, Tax Credit Notes, Length of Tax Period or Stagger.
It may take the FTA up to 20 business days to decide on your VAT Administrative Exception request if it is in relation to Extending the Time for the Export of Goods.
If your application is incomplete, or additional information is required, the FTA will ask you to provide the required / additional documentation. After re-submitting the complete application, it may take the FTA a further 40/20 business days to respond to your updated request for a VAT Administrative Exception.
The Approval or Rejection provided by the FTA is based on the facts provided by you at the time the VAT Administrative Exception Form is submitted.
The final response to your VAT Administrative Exception request will be in a decision format and you will receive it as an attachment in an email within 5 business days of the decision being made.
VERIFY THE DETAIL
Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
