Your options are as below: a. If the amount of VAT involved was more than AED 10,000 then you need to submit a Voluntary Disclosure b. If the amount of VAT involved was AED 10,000 or less then you can correct it in the current return c. if it return was in refund position and you have claimed refund then you need to submit the Voluntary Disclosure Would suggest to go through the Voluntary Disclosure Guide released by FTA