Sales Audit & Turnover Certificates in Dubai

A sales audit examines a defined statement of sales or turnover against an agreed reporting basis and supporting records. For a mall tenant, the purpose is often reporting turnover under the lease. The outlet, period, criteria, procedures and type of report must be agreed before work starts. It is different from reviewing a sales team’s marketing performance.

No blanket requirement should be assumed. A sales audit or turnover report may be required by a lease, franchise agreement or another specific request. Read the relevant clause and reporting instructions. A landlord requirement is not automatically a universal licensing or Federal Tax Authority requirement.

Send the landlord’s request, prescribed report format, relevant lease clauses, outlet details, reporting dates and deadline. A summary of your POS and accounting systems helps define the work. Agree a secure transfer route before sharing detailed customer or financial records.

Share the current request for the specific outlet, whether it is in Dubai Mall, Mall of the Emirates, another Dubai centre or elsewhere in the UAE. SAIF will assess the reporting format, scope and appointment requirements before accepting the engagement. A service enquiry does not establish approval by that landlord, and acceptance is not guaranteed.

No. A turnover certificate or sales report normally concerns a specified revenue measure, outlet and period. An annual financial statement audit addresses the financial statements within its audit scope. Neither automatically replaces the other, and a recipient may request a particular form of report.

Check the actual lease and reporting criteria. Do not infer the answer from the phrase gross turnover alone. VAT, approved refunds, discounts and other adjustments need consistent treatment supported by the relevant records. If the wording is unclear, obtain clarification rather than choosing whichever figure produces a lower rent.

Their treatment depends on the agreement, including which outlet fulfils the order and how online or platform sales are defined. Reconcile gross orders, cancellations, discounts, commission deductions and net settlements. A platform’s bank payout is not automatically the turnover to report.

Possible explanations include card fees, platform commissions, unsettled transactions, refunds, cash not yet banked or receipts allocated to another period. Prepare a reconciliation supported by settlement statements and the ledger. A difference is a question to resolve, not proof of missing revenue or fraud.

Typical records include the lease and landlord template, management’s turnover schedule, daily and monthly POS exports, sales ledger, invoices, credit notes, card and platform statements, cash records and bank statements. Branch mapping and previous submissions may also be needed. The final request depends on the engagement.

Yes, the engagement can be scoped for multiple outlets, subject to acceptance and the reporting requirements. Identify each lease, legal entity, trading period and POS location. Keep branch-level schedules even when the accounting system combines the stores; one consolidated figure may not meet each landlord’s request.

An audit provides an opinion within the applicable audit scope. In an agreed-upon procedures engagement, the practitioner reports the procedures performed and factual findings without an audit opinion or assurance conclusion. The recipient’s requirements determine which engagement is appropriate; the two reports are not interchangeable.

Not by itself. VAT returns can cover different entities, periods, transactions and tax adjustments from a landlord turnover schedule. Reconcile relevant differences, but treat VAT compliance advice or return correction as a separate scope. A sales report is not FTA approval of a tax return.

Fees depend on the number of outlets, periods, transaction volume, sales channels, record quality, reporting requirements and deadline. There are no fixed plans for every company. Ask for a proposal separating the reporting engagement from bookkeeping cleanup, additional periods and other work.

Timing depends on complete records, the reporting template, the number of outlets and resolution of differences. Share the deadline early and agree milestones after scoping. Missing POS exports or unreconciled settlements may delay completion; a report cannot be promised before the necessary work is complete.

Confirm the reporting period and whether the landlord still requires a statement or report. Support a nil-turnover or partial-period schedule with trading dates, system records and other relevant evidence. Do not assume that a closed outlet is exempt or issue an unsupported zero-sales declaration.

Explain the gaps at the start. Replacement exports, reconciliations or further evidence may be needed. Missing records can affect the scope, report wording or whether the engagement can be completed. Do not recreate source records without a clear, documented basis.