United Arab Emirates Tax Audit File

The United Arab Emirates tax authority, Federal Tax Authority (FTA), audits businesses at its discretion to ensure accurate and timely tax declarations. As part of the audit process, business are required to provide accounting information to validate their submitted tax declarations.

The FTA VAT Audit File, also known as FAF, is an export of accounting entries in comma separated values (CSV) file format specified by the FTA. The file is based on general ledger chart of accounts entries, master file data for customers and suppliers, and details of invoices, payments, and adjustments.

Prerequisites to Generate the UAE FAF Report

Before you can successfully generate the UAE FAF report, you must first complete the following tasks:

1. Enable Account Numbers

   1. Go to Setup > Accounting > Preferences > Accounting Preferences.

   2. On the General subtab, check the Use Account Numbers box.

   For more information, see General Accounting Preferences.

2. Set Up your Chart of Accounts

   Use the standard chart of accounts in NetSuite. To set up your chart of accounts, go to Setup > Accounting > Manage G/L > Chart of Accounts . For more information, see Chart of Accounts Management.

   For NetSuite OneWorld, use the statutory chart of accounts if the standard chart of accounts does not comply with regulatory requirements.

   Use the statutory chart of accounts in the following situations:

   • The standard chart of accounts is shared with other subsidiaries

   • The parent company requires a subsidiary to use account names and numbers that are not in the formats required for statutory compliance in the subsidiary’s country.

   To set up statutory chart of account names and numbers, see Statutory Chart of Accounts for Tax Audit Files.

   Note:

   You can use CSV import to set up or update the statutory chart of accounts.

3. Enable GL Audit Numbering and Run the GL Numbering Sequence

   1. Go to Setup > Company > Setup Tasks > Enable Features (Administrator).

   2. Check the GL Audit Numbering box.

   3. Run the GL numbering sequence before generating the UAE FAF report.

   For more information, see GL Audit Numbering.

   Important:

   Before generating the UAE FAF report, make sure that the GL Audit Numbering feature has been enabled, and you have run the GL numbering sequence. Otherwise, file generation and download will fail.

To generate the UAE FTA VAT Audit File, see Generating a Tax Audit File.

UAE FTA VAT Audit File (FAF) Scheme and Key Data Elements

The UAE FAF consists of seven sections or tables in a single comma separated value (CSV) file:

• Company Information Table

• Supplier Purchase Listing Table

• Supplier Purchase Listing Total

• Customer Supply Listing Table

• Customer Supply Listing Total

• General Ledger Table

• General Ledger Table Total

Company Information Table

The Customer Information Table consists of information relevant to the taxable person, tax period, and product details.

FAF Field	Description	NetSuite Field	Default Value/Notes
TaxablePersonNameEn	Name of the taxable person in English	Company or Subsidiary > Legal Name If Legal Name is blank, Name is used.
TaxablePersonNameAr	Name of the taxable person in Arabic	Not supported	Blank
TRN	Business’ tax registration number	Company or Subsidiary > VAT Registration No.	Blank
TaxAgencyName	Name of the tax agency in case filing is done by a tax agency	Not supported	Blank
TAN	Tax agency number	Not supported	Blank
TaxAgentName	Name of the tax agent in case filing is done by a tax agent	Not supported	Blank
TAAN	Tax Agent Approval Number	Not supported	Blank
PeriodStart	Start of the period covered in the FAF	Reports > TAX > Audit Files > UAE FAF > Period
PeriodEnd	End of the period covered in the FAF	Reports > TAX > Audit Files > UAE FAF > To
FAFCreationDate	FAF creation date	Reports > TAX > Audit Files > UAE FAF > Audit Files > Date Created
ProductVersion	Accounting software name and version	NetSuite account type + NetSuite version
FAFVersion	FTA Audit File (FAF) version number		FAFv1.0.0

Supplier Purchase Listing Table

The Supplier Purchase Listing Table consists of information relevant to the supplier, and associated details for source documents such as purchase invoices, imports, credit notes, and payments.

FAF Field	Description	NetSuite Field	Default Value/Notes
SupplierName	Name of the supplier	Vendor > Primary Information > Company Name	Blank
SupplierCountry	Country of the supplier (Emirate if Country is UAE)	Item Line: Bill > Expenses and Items > Expenses > Emirate Expense Line: Bill > Expenses and Items > Items > Emirate If country is not UAE: Vendor > Address list > Country (billing address)	Blank
SupplierTRN	TRN of the supplier	Vendor > Financial > Tax Reg. Number	Blank
InvoiceDate	Date of the transaction	Bill > Date	Blank
InvoiceNo	Invoice number	Bill > Reference No.	Blank
PermitNo	Cargo clearance import permit number	Not supported	Blank
TransactionID	Any reference ID identifying the transaction	GL Impact > GL#	Blank
LineNo	Number of invoice line	Item Line: Bill > Expenses and Items > Expenses > Expense Line Number Expense Line: Bill > Expenses and Items > Items > Item Line Number	Blank
ProductDescription	Description of the product	Item Line: Bill > Expenses and Items > Items > Item Expense Line: Bill > Expenses and Items > Expenses > Account	Blank
PurchaseValueAED	Value of purchase excluding VAT in Arab Emirate Dirham	Item Line: Bill > Expenses and Items > Items > Amount Expense Line: Bill > Expenses and Items > Expenses > Amount	0.00
VATValueAED	Value of VAT in Arab Emirate Dirham	Item Line: Bill > Expenses and Items > Items > VAT Amt Expense Line: Bill > Expenses and Items > Expenses > VAT Amt	0.00
TaxCode	Tax code for lookup in tables	See Tax Code Lookup Table for UAE FAF	Blank
FCYCode	ISO 4217 currency codes of foreign currency	Bill > Primary Information > Currency	XXX
PurchaseFCY	Value of purchase excluding VAT in foreign currency(if applicable)	Item Line: Bill > Expenses and Items > Items > Amount Expense Line: Bill > Expenses and Items > Expenses > Amount	0.00
VATFCY	Value of VAT in foreign currency(if applicable)	Item Line: Bill > Expenses and Items > Items > VAT Amt Expense Line: Bill > Expenses and Items > Expenses > VAT Amt

Supplier Purchase Listing Total

The Supplier Purchase Listing Total table shows the total purchase and VAT amounts of the supplier purchase listings in Arab Emirate Dirham.

FAF Field	Description	Formula	Default Value/Notes
SupplyTotalAED	Sum of purchases in this table in Arab Emirate Dirham	SUM(PurchaseValueAED)	0.00
VATTotalAED	Sum of value of VAT in this table in Arab Emirate Dirham	SUM(VATValueAED)	0.00
TransactionCountTotal	Total count of transactions in this table	Total transaction count	0

Customer Supply Listing Table

The Customer Supply Listing Table consists of information relevant to the customer, and associated details for source documents such as sales invoices, credit notes, and payments.

FAF Field	Description	NetSuite Field	Default Value/Notes
CustomerName	Name of the customer	Customer > Primary Information > Company Name	Blank
CustomerCountry	Country of the customer (Emirate if Country is UAE)	Transaction Record > Emirate If Emirate is blank: Customer > Billing Address > Country	Blank
CustomerTRN	TRN of customer	Customer > Financial > Tax Reg. Number	Blank
InvoiceDate	Date of the transaction	Transaction > Date	Blank
InvoiceNo	Invoice number	Invoice > Invoice#	Blank
TransactionID	Any reference ID identifying the transaction	GL Impact > GL#	Blank
LineNo	Number of invoice line	Invoice > Items > Items > Item Line Number	Blank
ProductDescription	Description of the product	Invoice > Items > Items > Item	Blank
SupplyValueAED	Value of supply excluding VAT in Arab Emirate Dirham	Invoice > Items > Items > Amount	0.00
VATValueAED	Value of VAT in Arab Emirate Dirham	Invoice > Items > Items > Tax Amt	0.00
TaxCode	Tax code for lookup in tables	See Tax Code Lookup Table for UAE FAF	Blank
Country	Destination of goods being exported	First source is Transaction record, then Customer record. Transaction record > Shipping country If Shipping country is blank: Transaction record > Billing country if supplied Customer record: Customer record > Shipping country If Shipping country is blank: Customer record > Billing country if supplied	Blank
FCYCode	ISO 4217 currency codes of foreign currency	Invoice > Accounting > Currency	0.00
SupplyFCY	Value of purchase excluding VAT in foreign currency (if applicable)	Invoice > Items > Items > Amount	0.00
VATFCY	Value of VAT in foreign currency (if applicable)	Invoice > Items > Items > Tax Amount	0.00

Customer Supply Listing Total

The Customer Supply Listing Total shows the total supply and VAT amount in Arab Emirate Dirham.

FAF Field	Description	Formula	Default Value/Notes
SupplyTotalAED	Sum of supplies in this table in Arab Emirate Dirham	SUM(SupplyValueAED)	0.00
VATTotalAED	Sum of value of VAT in this table in Arab Emirate Dirham	SUM(VATValueAED)	0.00
TransactionCountTotal	Total count of transactions in this table	Total transaction count	0

General Ledger Table

The General Ledger Table consists of the accounts with their associated debit and credit account records for source documents. Examples of source documents are accounts receivable, accounts payable, cash book entries, and journal entries.

FAF Field	Description	NetSuite Field and Notes	Default Value/Notes
TransactionDate	Date of payment	Transaction > Date	Blank
AccountID	GL code for individual account	Setup > Accounting > Chart of Accounts > Account > Number	Blank
AccountName	Name of individual GL account	Setup > Accounting > Chart of Accounts > Account > Name If Accounting Context is used for the account: Accounting > Chart of Accounts > Account > Localization > Name	Blank
TransactionDescription	Description of the transaction	Transaction > GL Impact > Memo	Blank
Name	Name of the entity involved in transactions where applicable	Reports > General Ledger > Name	Blank
TransactionID	A unique number that can group related double entries together	GL Impact > GL#	Blank
SourceDocumentID	Source document number to which line relates	Reports > General Ledger > Document Number	Blank
SourceType	Refers to the type of transaction	Reports > General Ledger > Type	Blank
Debit	Debit amount	Reports > General Ledger > Debit	0.00
Credit	Credit amount	Reports > General Ledger > Credit	0.00
Balance	Balance amount	Reports > General Ledger > Balance	0.00

General Ledger Table Total

The General Ledger Table Total shows the sum of all debit and credit entries in the General Ledger Table.

FAF Field	Description	Formula	Default Value/Notes
TotalDebit	The total of all debit amounts in this table	Sum of all entries in the Debit field	0.00
TotalCredit	The total of all credit amounts in this table	Sum of all entries in the Credit field	0.00
TransactionCountTotal	The count of transactions in this table	Total count of transactions	0
GLTCurrency	ISO 4217 currency code of currency used in General Ledger table	Currency symbol	AED

Tax Code Lookup Table for UAE FAF

The Tax Code Lookup Table for UAE FAF shows the NetSuite provisioned tax codes and their corresponding FAF tax codes.

The expected FAF tax codes shown on the Supplier Purchase Listing and Customer Supply Listing tables are based on following tax code properties according to the requirements from the Federal Tax Authority:

Important:

Any defined tax code with the same properties listed in the table will show the equivalent FAF tax code in the UAE FAF report. The system provisions the UNDEF tax code which has the same properties as the zero-rated supplies. If you have transactions that use the UNDEF tax code, the FAF tax code is equivalent to ZR.

Provisioned Tax Codes	Properties	FAF Tax Codes
ZS-GCC	Rate 0% Reverse Charge Code GCC member state Available on Sales Transactions	IG
Z-UAE	Rate 0% Available on Both	ZR
X-UAE	Rate 0% Exempt Available on Both	EX
S-UAE	Rate 5% Available on Both	SR
RCP-UAE	Rate 0% Reverse Charge Code Notional Rate Derived From S-UAE (5%) Applies to Service Items Available on Purchases Transactions Import	RC
RC-UAE	Rate 0% Reverse Charge Code Notional Rate Derived From S-UAE (5%) Applies to Service Items Available on Sales Transactions Import	RC
IMZ-UAE	Rate 0% Reverse Charge Code Notional Rate Derived From IMG-UAE (5%) Available on Purchase Transactions Import	RC
IMS-UAE	Rate 0% Reverse Charge Code Notional Rate Derived From IMG-UAE (5%) Applies to Service Items Available on Purchase Transactions Import	RC
IMG-UAE	Rate 5% Available on Purchase Transactions Import	SR
EX-UAE	Rate 0% Export Available on Sales Transactions	ZR

General Notices