Non-disclosure of Import of Services & Voluntary Disclosure – UAE VAT

Clarification Sought

• How to report the value of imported services of USD 500,000 that was not disclosed in the relevant VAT return?
• Since two tax periods have already passed from the receipt date of the invoice, whether a voluntary disclosure is required to correct the error even if the net VAT liability resulting from the transaction is NIL?

Source: hlbhamt.com