Templates

Free UAE templates: chart of accounts CSV in English and Arabic with VAT codes, month-end close and VAT return checklists, and a bilingual tax invoice.

UAE chart of accounts (CSV)

An IFRS-aligned chart of accounts for UAE SMEs with English and Arabic names, default VAT tax codes mapped to Form 201 boxes, and corporate tax flags.

Month-end close checklist

Reconcile every bank account to the statement balance

Count petty cash and post the top-up

Review post-dated cheques received and issued

Revalue foreign-currency balances at the CBUAE month-end rate

Confirm every supply of the month is invoiced (14-day rule)

Issue credit notes for returns, discounts and cancellations

Review the aged receivables report and chase overdue invoices

Account for VAT on customer advances received

Post all supplier bills and check supplier TRNs

Accrue expenses received but not yet billed

Amortise prepayments (rent, insurance, subscriptions)

Reconcile key supplier statements to the payables ledger

Post payroll and agree net pay to the WPS SIF file

Update end-of-service and leave accruals

Run depreciation and amortisation

Reconcile VAT input and output accounts to the VAT report

Review the trial balance and investigate unusual balances

Compare P&L to budget and last month; explain variances

Lock the period so no one posts into it by accident

VAT return preparation checklist

All sales invoices and credit notes for the period are posted

Standard-rated sales are split by emirate (Boxes 1a–1g)

Zero-rated exports have exit evidence within 90 days

Exempt supplies are reported in Box 5

Deemed supplies (gifts over AED 500, private use) are included

Services from foreign suppliers are reverse charged (Boxes 3 and 10)

Customs import declarations match Box 6

Domestic reverse-charge purchases (gold, electronics, metal scrap) are in Box 3

Every input claim has a valid tax invoice with the supplier TRN

Blocked VAT is excluded (client entertainment, passenger cars)

Input VAT on bills unpaid 6 months after the due date is reversed

Apportionment applied if you make exempt supplies

VAT control accounts agree to the draft return

Prior-period errors: AED 10,000 or less corrected here; above that, voluntary disclosure

File on EmaraTax and pay by the 28th day after period end

Save the return, workings and evidence (keep 5 years)

Bilingual tax invoice template

A tax invoice showing the fields required by VAT Executive Regulation Art 59(1): the words "Tax Invoice", supplier and recipient name, address and TRN, invoice number and date, date of supply, description, unit price, quantity, rate, discount, and amounts in AED.