VAT Return Filing in the UAE

Every VAT-registered business in the UAE must file a VAT return with the Federal Tax Authority (FTA) through EmaraTax for each tax period. Most businesses file quarterly, and some are assigned monthly periods. The return and any VAT payment are due within 28 days after the end of the tax period, so the timetable is tight if your records are not up to date.

What goes into a VAT return

• Standard-rated sales at 5%, zero-rated and exempt supplies
• Output VAT you owe on your sales
• Input VAT you can recover on business purchases and expenses
• Imports and reverse charge transactions
• Adjustments, bad debt relief and corrections from earlier periods

How we help

• Reconciling your sales and purchase records to your accounts
• Checking tax invoices so that input VAT is claimed correctly
• Preparing the return and filing it on EmaraTax before the deadline
• Calculating the amount payable or refundable and advising on payment
• Handling VAT refund requests and FTA queries

Late filing and late payment can lead to administrative penalties, and errors in a filed return should be corrected promptly. We work with businesses across all UAE emirates, remotely or on site.

Deadlines and penalties

• Returns are due within 28 days of the end of each tax period, and any VAT payable is due by the same date.
• Most businesses file quarterly. The Federal Tax Authority may assign a monthly period.
• A late return carries an administrative penalty of AED 1,000 for the first offence and AED 2,000 for a repeat within 24 months.
• VAT paid late attracts a percentage penalty on the unpaid amount.

We reconcile your sales and purchase records to the return before filing, check that input tax is supported by valid tax invoices, and correct earlier errors through the voluntary disclosure process where needed.

Related: VAT registration in the UAE | VAT deregistration | Bookkeeping services | Contact us

This page is general information, not advice on your particular facts. Rules and time limits can change, so contact us and we will check your position against the current FTA requirements.