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How to disclose the VAT on bad debts in the UAE VAT Return.
In the case of supplier.
In the UAE VAT Return form (VAT 201 form) there is a column named adjustments under
the section �VAT on sales and other output 1a to 1g�. This column is used for
reducing the output tax as a result of adjustment of bad debts. The amount entered
should be only the VAT amount and should not be the sales value. This will be
always a negative figure. This amount has to be deducted from the total of output
VAT for the particular VAT Return period. Further, this adjustment amount of VAT on
bad debts should be disclosed emirates wise.