Open Accounting → Reporting → VAT 201. This is the return as the Federal Tax Authority expects it, built from the ledger you just looked at rather than typed in separately.

Boxes 1a to 1g break standard-rated supplies down by emirate. The demo shows Dubai, Abu Dhabi and Sharjah with different figures, because the return buckets by the customer's emirate — not by the fiscal position on the invoice. A customer with no emirate set falls into Abu Dhabi, which is a common and easily-missed source of a wrong return.

Box 4 carries the zero-rated export. Standard-rated is AED 18,770.00 and zero-rated is AED 12,780.00; they sum to the untaxed total of the invoices from the previous lesson.

The audit file is alongside it, under FTA Audit File. An audit request becomes an export rather than a project.