Professional Documents
Culture Documents
FTA VAT Audit File
FTA VAT Audit File
2. Master Files
Supplier File
Name
GL/ID Internal identifier
Location of Supplier (Country or Location of supplier offices
Emirate) transaction with company
TRN If applicable
Reverse charges If applicable
Customer File
Name
GL/ID Internal identifier
Location of Customer (Country or Indicator for zero rating/out of scope
Emirate)
TRN If applicable
3. Source Documents
Payments
Transaction Date Payment Date
General Ledger
Source type
Account receivable (AR)
AR - Cancel Credit Notes
Accounts Payable (AP)
AP - Cancel Credit Notes
Cash Book Entries
Journal Entries
Customer GL/ID
Supplier GL/ID
Source Document ID
Debit Amount In actual currency
Credit Amount In actual currency
Debit Amount Converted to AED
Credit Amount Converted to AED
VAT Amount In actual currency
VAT Amount Converted to AED
Product File
For each product/services proved by the business records of the following
Product / Service Reference
Description of the Goods/Services
VAT Code VAT Tax Code for the
product/service
VAT Rounding
If VAT rounding is used in the accounting system, this should be done using
simple arithmetic rules. A comment stating that the rounding used in the
systems complies with this requirement should be made below.