Once a business is registered for VAT, it must file a VAT return for every tax period, even if it made no sales. The return reports the VAT charged on sales and the VAT paid on purchases, and shows whether the business owes VAT to the Federal Tax Authority (FTA) or is due a credit.
This guide covers the filing deadline, how tax periods work, how to file on EmaraTax, and the mistakes that most often lead to penalties.
When Is the UAE VAT Return Due?
According to the UAE government portal, a VAT return is usually due within 28 days of the end of the tax period. Under the VAT law, any VAT payable must also be paid by the same deadline.
For example, for a quarter ending 31 March, the return and payment are generally due by 28 April. Your exact tax periods and due dates are shown in your EmaraTax account, so check them there rather than assuming calendar quarters.
Quarterly or Monthly Tax Periods
The standard tax period depends on annual turnover:
- Quarterly for businesses with annual turnover below AED 150 million.
- Monthly for businesses with annual turnover of AED 150 million or more.
The FTA can assign a different tax period to certain businesses. Your tax period is set when you register and appears in your VAT registration details.
What a VAT Return Includes
The VAT return (form VAT 201) summarises the supplies and purchases the business made during the tax period. In broad terms it covers:
- Output tax: VAT on standard-rated sales, reported by emirate, plus zero-rated and exempt supplies.
- Imports and reverse charge: goods and services where the business must account for VAT itself.
- Input tax: recoverable VAT paid on business purchases and expenses.
- Net position: the difference between output tax and input tax.
If output tax is higher than input tax, the difference is payable to the FTA. If input tax is higher, the business has an excess credit, which it can generally carry forward or request as a refund.
How to File a VAT Return on EmaraTax
VAT returns are filed online through the FTA's EmaraTax platform.
- Reconcile your records. Match sales and purchase invoices to your accounting system and bank statements for the period.
- Calculate output and input tax. Separate standard-rated, zero-rated and exempt supplies, and check which input tax is recoverable.
- Log in to EmaraTax. Open your taxable person account and go to the VAT returns section.
- Complete the VAT 201 form. Enter the figures for each box and review the totals calculated by the system.
- Submit and pay. Submit the return within 28 days of the period end and pay any VAT due by the same date using the payment options in EmaraTax.
- Keep your confirmation. Save the submission acknowledgement and payment receipt with your records.
Common VAT Return Mistakes
1. Filing or paying late
Late returns and late payments attract administrative penalties. Set reminders for each due date and start preparing at least two weeks before.
2. Claiming input tax that is not recoverable
Not all VAT paid on expenses can be recovered. Check the rules before claiming, particularly for entertainment and employee-related costs.
3. Reporting supplies in the wrong category
Mixing up standard-rated, zero-rated and exempt supplies, or reporting sales under the wrong emirate, makes the return inaccurate.
4. Ignoring reverse charge on imports
Imported goods and services often need VAT accounted for by the business itself. Missing these entries is a frequent error.
5. Not correcting errors after filing
If you find a mistake in a submitted return, you may need to file a voluntary disclosure. Cabinet Decision No. 129 of 2025, in force since 14 April 2026, reduced several penalties, including those linked to voluntary disclosures, to encourage businesses to correct errors promptly.
Penalties for Late VAT Returns
Failing to file a VAT return on time makes a business liable to administrative penalties under Cabinet Decision No. 40 of 2017, as amended. The most recent amendment, Cabinet Decision No. 129 of 2025, took effect on 14 April 2026 and reduced or changed the calculation of many penalties. Because the amounts have changed, confirm the current figures with the FTA rather than relying on older articles.
Related Guides
New to VAT? Read how to register for VAT in the UAE and our guide to VAT compliance.
Frequently Asked Questions
What is the VAT return deadline in the UAE?
Usually within 28 days of the end of the tax period. Any VAT payable must be paid by the same deadline.
Do I need to file a VAT return if I made no sales?
Yes. A VAT-registered business must file a return for every tax period, even if it has no sales or purchases to report.
Is the VAT tax period monthly or quarterly?
Quarterly for businesses with annual turnover below AED 150 million, and monthly for those with AED 150 million or more, unless the FTA assigns a different period.
What happens if my input tax is more than my output tax?
You have an excess VAT credit, which you can generally carry forward to later periods or request as a refund from the FTA.
Note: This article provides general information only and is not tax advice. VAT rules, deadlines and penalties can change. Confirm the current requirements with the Federal Tax Authority or a qualified tax professional.