How to File a VAT Return in the UAE

By Shihabudeen Pattasseri, FTA-Registered Tax Agent (TAAN 20056925) · Updated 2026-11-03

Registered businesses file a VAT return, Form 201, for each tax period through the EmaraTax portal. Most businesses file quarterly. Here is how the return works and how to avoid the common errors.

Before you file

• Reconcile your sales and purchases to your accounting records
• Separate standard-rated, zero-rated and exempt supplies
• Identify recoverable input VAT and any blocked input VAT
• Check reverse charge on imports and services

What goes in the return

Form 201 reports your output VAT on sales (by emirate for standard-rated supplies), zero-rated and exempt supplies, imports subject to reverse charge, and the input VAT you are reclaiming. The net figure is the VAT payable to, or refundable from, the FTA.

Deadlines and payment

The return and any payment are due by the 28th day of the month following the end of the tax period. If the 28th falls on a weekend or holiday, the deadline moves to the next working day. Late filing and late payment each carry penalties.

Common filing errors

• Reporting standard-rated sales under the wrong emirate
• Claiming blocked input VAT (such as on entertainment)
• Missing the reverse charge on imported services
• Filing from unreconciled records

A reconciled return filed on time keeps you clear of penalties and makes any FTA review straightforward.

Frequently asked questions

When is the VAT return due?

By the 28th day of the month after the tax period ends. Most businesses file quarterly, some monthly.

What is Form 201?

The standard UAE VAT return filed on EmaraTax, reporting your output VAT, input VAT and the net amount payable or refundable.

What happens if I file late?

Late filing and late payment each carry administrative penalties, which increase the longer they remain outstanding.

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