Tax & VAT
What is VAT Voluntary Disclosure (Form 211)?
A submission made through EmaraTax, commonly known as Form 211, used to notify the Federal Tax Authority of an error or omission in a previously filed VAT return or assessment. Filing it lets a taxpayer correct mistakes, though related tax and penalties may apply depending on timing. It is part of good VAT compliance. Confirm when a voluntary disclosure is required with the FTA.