If input tax is not recovered in the first two tax periods, a taxable person is required to submit a voluntary disclosure. The voluntary disclosure should amend the input tax reported in the VAT return of one of the two tax periods.

VATP017 VAT PUBLIC CLARIFICATION.

However, in reference to the answer of mr. imran, VD is required to be filed only when the tax amount is AED 10,000 or more than AED 10,000. A new clarification has issued by FTA which states that intention to make payment to supplier is also required in order to take input tax credit.

If you read the VD guide: If you become aware that a Tax Return submitted by you to the FTA or a Tax Assessment sent to you by the FTA is incorrect, which resulted in a calculation of the Payable Tax according to the Tax Law being more than it should have been, you may submit a Voluntary Disclosure to correct such error. So if you have ended up paying more VAT or with less refund you are still entitled to submit a VD. The limit of AED 10000 applies in cases where you have paid less VAT through the return So Ms. Sheeba, you can proceed with VD submission