Goods imported at standard rate:
Net value and the output tax (i.e. VAT amount) due on goods imported into the UAE will be reported in Box 6 of VAT return form 201. Value field in this box is auto-populated based on imports declared by the taxpayer under his customs registration number. This will include all imports which have been imported into the UAE customs where payment of the VAT on imports is to be made on the VAT return.
The VAT on goods imported comprises of the customs value as defined in the Customs legislation, includes the value of insurance, freight and any customs fees and any Excise Tax paid on the import of the goods into the UAE. Therefore, import VAT will be imposed on top of your customs duties and Excise Tax inclusive value. Amount auto-populated is inclusive of customs duties and the excise tax that has been paid on imported goods within the tax period. Output tax is calculated on the auto-populated amount at 5%.
Check that the values which have been included in this box match the values you expected to declare, based on the import declarations you have submitted during the tax period.
The agent who imports goods into the UAE on behalf of non-registered persons, it is his responsibility to pay the tax in respect of the import of goods. Therefore, such imports should also appear in this box.
The agent who imports goods into the UAE on behalf of non-registered persons, it is his responsibility to pay the tax in respect of the import of goods. Therefore, if any such imports have been excluded from Box 6 or appear to be incorrect, use Box 7 to make adjustments accordingly for such amounts and/or the respective output tax as well.In case, amount of VAT calculated on the auto-populated amount is incorrect or incomplete, it will be adjusted in Box 7 of VAT 201 form. The amounts of adjustments included in this box could be positive or negative.
Circumstances, where the purchase of imported goods should not be reported in this box but will be declared in box 3, would be where the movement was not declared via UAE Customs for some reason.
Things to be included in box 3 relating to reverse charge are:
- Services received from foreign suppliers which are subject to the standard rate of VAT
- Services received from foreign suppliers which are subject to the zero rate of VAT
- Goods received which are subject to the reverse charge provisions and have not been declared to UAE customs (e.g. through an import declaration)
- Local supplies subject to the reverse charge provisions (e.g. specific supplies within the oil and gas industry)
Goods imported liable to VAT at zero rates:
If goods are imported which are not subject to the standard rate of VAT of 5% (for example goods subject to the 0% VAT rate), Box 7 will be used to adjust the VAT amount accordingly, as by default all of your imports have been assumed to be subject to a 5% VAT rate.
“View Details” option available on screen in order to see how both the net amount of total imports under “Amount (AED)” and the respective output tax or import VAT under “VAT Amount (AED)” in Box 6 are comprised.
Import of services:
VAT payable on import of services where the customer (recipient of services) is required to pay VAT, will include details of taxable amount and VAT in this Box 3.
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