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Every VAT registrant files a return for each tax period. The return and the tax payable must both be with the Federal Tax Authority (FTA) no later than the 28th day after the period ends. Source: Federal Tax Authority, VAT Executive Regulation Article 64, checked .
How often do I file a VAT return?
The standard tax period is three calendar months. The FTA can assign shorter or longer periods, and monthly is the usual alternative. Your period is shown in your EmaraTax account. Source: Federal Tax Authority, VAT Executive Regulation Article 62, checked .
When is the VAT return due in the UAE?
| Period | Type | Return and payment due |
|---|---|---|
| Ends 31 December | Quarterly | 28 January |
| Ends 31 March | Quarterly | 28 April |
| Ends 31 October | Monthly | 28 November |
The dates follow from the 28 day rule. They are not an FTA calendar. Source: Federal Tax Authority, VAT Executive Regulation Article 64, checked . The FTA site banner showed a VAT filing deadline of 30 November on 30 October, and the reason is not confirmed. Do not plan around it. File by the 28th. Our tax deadline checker lists dates in one place.
Tax invoice basics
Your return is only as good as your invoices. A tax invoice shows the words "Tax Invoice", the supplier name, address and TRN, the buyer details if registered, a sequential number, the issue date, a description, unit price, quantity, tax rate and amount in AED for each line, the gross amount and the tax amount. A simplified tax invoice needs fewer items. Source: Federal Tax Authority, VAT Executive Regulation Article 59, checked .
What a firm prepares
- A reconciliation of sales and purchase ledgers to the tax codes
- Output tax on sales and input tax on purchases
- Checks on zero rated, exempt and reverse charge items
- The return figures, ready for you to approve before filing
- A payment reminder with the date
Your books must be current first, so many owners pair this with bookkeeping.
What are the penalties for a late VAT return?
A late return costs AED 1,000 the first time and AED 2,000 if repeated within 24 months. Late payment is charged at 14% per year, applied each month or part of a month on the unpaid tax. Source: Federal Tax Authority, administrative penalties table, checked . An incorrect return costs AED 500, not charged if you correct it before the deadline. More in VAT penalties.
A final return is also required for the last period when registration is cancelled. See VAT deregistration.
A routine that works
File early and pay on the same day. Most late returns are not caused by a hard case. They come from missing purchase invoices, an unreconciled bank account or nobody owning the task. Pick one person, set a reminder for the 15th, and treat the 28th as the last day for approval, not the plan.
A monthly routine also helps quarterly filers. Review sales and purchases at each month end. A mistake found on the 10th of the next month costs ten minutes. The same mistake found in the final week of a quarter costs a weekend.
How do I correct a VAT return?
An incorrect return carries a penalty of AED 500 unless you correct it before the filing deadline, or fix it by voluntary disclosure with no change in tax due. A voluntary disclosure costs 1% per month on the tax difference. If you only learn of the error after the FTA gives an audit notice, the charge is a fixed 15% of the tax difference plus 1% per month. $S, administrative penalties table, checked $T.
Keep the working papers behind each return. The general record keeping period is 5 years after the tax period. See record keeping rules.
