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The checker above turns your year end into the dates you must meet. A corporate tax return and payment are due within 9 months of the end of the tax period. A VAT return and payment are due 28 days after the end of the VAT tax period. Source: Federal Tax Authority, corporate tax and VAT pages, checked .
Corporate tax examples
| Tax period ends | Return and payment due |
|---|---|
| 31 December | 30 September of the next year |
| 31 March | 31 December of the same year |
| 30 June | 31 March of the next year |
| 30 September | 30 June of the next year |
The FTA's own worked example is a financial year ending , with filing and payment due on or before . The checker also shows the date to keep records until: seven years after the end of the tax period.
VAT examples
| VAT period ends | Return and payment due |
|---|---|
| 31 December (quarter) | 28 January |
| 31 March (quarter) | 28 April |
| 31 October (month) | 28 November |
Most businesses file quarterly. The FTA can give a registrant monthly periods.
Which date to enter
Use the last day of the period you are filing for. If your licence was issued in the middle of a year, your first period may be short and may not end on 31 December. The law also lets you apply to the FTA for different start and end dates. Your EmaraTax account shows the period the FTA has on file for you, so compare it with the date you type here.
Other dates to know
- New company registration for corporate tax: 3 months from incorporation. Read corporate tax registration.
- VAT registration: within 30 days of becoming liable. Read VAT registration.
- VAT deregistration: apply within 20 business days of the triggering event. Read VAT deregistration.
The full list with sources is on corporate tax deadlines.
If you are going to miss a date
File as soon as you can. Late filing carries a penalty, and late payment carries a monthly charge on the unpaid tax. Work out the amount with the penalty estimator, and ask a firm for help using the quote form below.
