Lesson 6 — Box by box, 1a to 14 (and the box 15 that isn't there)
Here is the demo's complete Q3 2026 return. Every figure below is on screen; nothing here is illustrative.
Outputs
| Box | Description | Amount (AED) | VAT (AED) |
|---|---|---|---|
| 1a | Standard-rated supplies — Abu Dhabi | 7,000.00 | 350.00 |
| 1b | Standard-rated supplies — Dubai | 7,730.00 | 386.50 |
| 1c | Standard-rated supplies — Sharjah | 4,040.00 | 202.00 |
| 1d | Standard-rated supplies — Ajman | 0.00 | 0.00 |
| 1e | Standard-rated supplies — Umm Al Quwain | 0.00 | 0.00 |
| 1f | Standard-rated supplies — Ras Al Khaimah | 0.00 | 0.00 |
| 1g | Standard-rated supplies — Fujairah | 0.00 | 0.00 |
| 2 | Tax refunds to tourists | 0.00 | 0.00 |
| 3 | Supplies subject to reverse-charge (sales side) | 0.00 | 0.00 |
| 4 | Zero-rated supplies | 12,780.00 | 0.00 |
| 5 | Exempt supplies | 0.00 | 0.00 |
| 6 | Goods imported into the UAE | 0.00 | 0.00 |
| 7 | Adjustments to goods imported into the UAE | 0.00 | 0.00 |
| 8 | Totals (outputs) | 31,550.00 | 938.50 |
Inputs
| Box | Description | Amount (AED) | Recoverable VAT (AED) |
|---|---|---|---|
| 9 | Standard-rated expenses | 6,250.00 | 312.50 |
| 10 | Supplies subject to reverse-charge (purchase side) | 0.00 | 0.00 |
| 11 | Totals (inputs) | 6,250.00 | 312.50 |
Net VAT due
| Box | Description | VAT (AED) |
|---|---|---|
| 12 | Total value of due tax for the period | 938.50 |
| 13 | Total value of recoverable tax for the period | 312.50 |
| 14 | Payable tax for the period | 626.00 |
Check the arithmetic yourself — it is the fastest way to trust the report. 5% of 7,000 is 350. 5% of 7,730 is 386.50. 5% of 4,040 is 202. Those three sum to 938.50, which is box 12. Box 12 less box 13 (938.50 − 312.50) is 626.00, which is box 14 and the Net VAT payable tile.
About box 2. Odoone shows box 2 and computes it from your ledger, but on EmaraTax the box is pre-populated from the Planet Tax Free system and cannot be edited. For most businesses both read zero. If yours does not, reconcile the two before filing rather than assuming either is wrong.
About box 15. The FTA's VAT 201 has a fifteenth box: "Do you wish to request a refund for the above amount of excess recoverable tax". You will not find it here, and that is correct — it is a yes/no decision you make on EmaraTax when you file, not a figure computed from your ledger. There is also an Additional Reporting Requirements section beyond box 15 covering e-commerce, which applies only to specified taxable persons. Neither is a gap in the report; both belong to the portal.
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