Tax Audit
in Dubai.

Preventive review of VAT and Corporate Tax compliance, early risk detection and preparation for inspections by the Federal Tax Authority. Peace of mind and security for your company.

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XX — Tax Audit Dubai · UAE
Audit types

Four types of
tax audit.

01 VAT

VAT Tax Audit.

We review the correct application of VAT in the UAE: filed returns, accounting records, supporting documentation and compliance with applicable rates.

02 Preventive

Preventive Audit.

We analyse your tax position before any official inspection exists. We identify risks, propose corrections and bring you back to full compliance.

03 Pre-FTA

Preparation for the FTA.

When an inspection is already scheduled: preparation of the file, document review and technical support throughout the Federal Tax Authority visit.

04 Internal

Internal Audit.

We evaluate your internal tax processes to ensure proper controls: invoicing flows, internal controls, document archiving and segregation of duties.

Step by step

How we carry out
the tax audit.

Six structured steps: from the initial analysis of your structure to post-audit corrective support.

  1. 01

    Initial analysis

    We assess your tax structure and the applicable tax obligations based on your licence, activity and registered address.

  2. 02

    VAT return review

    Verification of the correct application of VAT in invoices, filed returns and associated accounting records.

  3. 03

    Records verification

    Analysis of issued and received invoices, account reconciliation and verification of supporting accounting documentation.

  4. 04

    Risk identification

    Detection of potential errors, inconsistencies or future penalties before they materialise.

  5. 05

    Audit report

    Presentation of findings and specific recommendations, prioritised by financial impact and likelihood of penalty.

  6. 06

    Corrective support

    Advisory on remediation: amended returns, reconciliation with the FTA and adjustments to internal processes.

Why conduct an audit

Benefits of a tax audit.

01

Regulatory compliance

Ensures your company is aligned with current local tax regulations and recent FTA updates.

02

Penalty prevention

Anticipates contingencies that could lead to automatic fines, interest and cumulative administrative penalties.

03

FTA readiness

If the FTA initiates an inspection, your company is already prepared: documentation in order, returns reviewed, risks mitigated.

04

Tax optimisation

Identification of legitimate optimisation opportunities: unused deductions, incorrectly applied rates, possible exemptions.

05

Operational peace of mind

You free up management bandwidth to focus on the business, knowing that taxation is under control.

06

Financial credibility

Improves reputation with banks, investors and partners. A documented audit as proof of sound tax governance.

Common risks

What we detect
through the audit.

Errors in VAT returns

Incorrect rate application, omitted transactions, calculation errors or returns filed outside the deadline.

Missing valid documentation

Invoices that do not meet formal requirements, absent contracts, insufficient export evidence.

Deadline non-compliance

Late returns trigger automatic fines that accumulate quickly. The FTA does not excuse delays.

Incorrect application of exemptions

Confusing exports, zero-rating and exemption creates distortions in the return and in input VAT recovery.

Lack of regulatory awareness

The FTA publishes updates regularly. Failing to follow them means applying outdated rules and facing penalties.

Incorrect reverse charge

Imports, intra-UAE services and transactions with designated Free Zones have specific reverse-charge rules.

Who it is for

Who should get audited?

01 VAT Registered

Companies with a TRN.

All VAT-registered companies should conduct periodic tax audits to stay ahead of FTA inspections.

02 Free Zone

Free Zone QFZP.

Companies seeking Qualifying Free Zone Person status need rigorous audits to maintain the 0% Corporate Tax regime.

03 International

International Companies.

Cross-border operations, imports and exports: areas with greater VAT complexity and higher error risk.

04 Pre-inspection

Before an inspection.

If the FTA has announced an inspection or you detect irregularities, an urgent audit allows you to correct issues before the official examination.

What we review

Documentation analysed.

Tax

Tax documentation

VAT returns
All returns filed in the audited period.
Corporate Tax return
Annual return filed with the FTA.
ESR Reports
Notifications and reports where the activity requires them.
Tax records
Official books required under UAE regulations.
Accounting

Accounting documentation

Issued invoices
Representative sample with formal verification.
Received invoices
Justification of deducted input VAT.
Contracts
Commercial contracts and tax clauses.
Bank statements
Reconciliation with accounting records.
Additional documentation
Any document required by the FTA.
Why LorcaBase

Tax audit with LorcaBase.

We combine FTA experience with a holistic perspective. We do not just audit: we bring you back to full compliance and prepare you for the future.

01

Tax auditors

Team with experience in VAT reviews, Corporate Tax and complex cross-border cases.

02

Remote process

Most of the audit is carried out remotely through secure channels. Minimal operational disruption.

03

Actionable report

Findings prioritised by impact, with concrete recommendations and clear next steps.

04

Remediation

If errors are detected, we file amended returns and represent you before the FTA where appropriate.

05

Holistic view

Coordinated with accounting and taxation: one firm, one point of contact, one complete perspective.

06

Reports in your language

All reporting in Spanish or English. No approximate translations in a field as technical as taxation.

Related services

Complement with these services.

Frequently asked questions

What people ask us most.

Is a tax audit mandatory in the UAE?

It is not mandatory in all cases, but highly recommended to get ahead of FTA inspections and minimise the risk of penalties.

Which taxes are reviewed in a tax audit?

Primarily VAT, although Corporate Tax obligations, tax records, filed returns and invoicing compliance under UAE regulations are also reviewed.

How often is a tax audit recommended?

The recommended approach is annually, or before a known FTA inspection. For regulated sectors or cross-border operations, a semi-annual review is advisable.

Does a tax audit prevent FTA inspections?

It does not prevent them, but it ensures the company is prepared and has proactively corrected any risks before the FTA identifies issues.

Can it be done remotely?

Yes, most of the process can be carried out remotely: we share documents through secure channels, analyse them at our offices and issue the report by email.

What happens with errors that are detected?

Recommendations are drafted to correct them and, where appropriate, we coordinate the submission of amended returns to the FTA before any official inspection takes place.

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Chapter XX Let's talk

Audit before you
get audited. Gain time,
peace of mind and control.

Book an initial consultation with no commitment. We will design an audit scope tailored to your company's size and complexity, with a clear timeline and deliverables.

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Hours Mon–Fri · 09–18 GST
Office Marina Plaza, Level 27
Dubai Marina, UAE