There is no fixed month or date of the year when FTA conducts VAT audits. FTA decides to audit a taxpayer’s VAT liability at its own discretion. Other factors such as a taxpayer’s delayed VAT return submission, incorrect returns, tax evasion case, non-compliance may also affect it.
FTA may conduct VAT audits multiple times in a year or just once. It is entirely up to them. Generally, FTA informs the taxpayer to be audited at least five days before audit. However, in cases of tax evasion or any other suspicion regarding taxpayer’s non-compliance, it may conduct VAT audit without any notification.