Ahmed AbodaifPartner & Co-Founder
Key takeaways
- VAT returns are due 28 days after the end of each tax period, and the payment is due on the same day.
- Most businesses file quarterly. The FTA assigns your tax periods when you register.
- Sales by emirate, reverse charge, zero-rated and exempt supplies, imports and recoverable input VAT each have their own box.
- Errors with a tax effect of up to AED 10,000 can be corrected in the next return; larger errors need a voluntary disclosure.
- Since 14 April 2026, late payment is charged at 14% a year; late filing costs AED 1,000, or AED 2,000 if repeated within 24 months.
Tax periods and deadlines
Your tax periods are set by the FTA when you register for VAT — usually quarters, although some businesses file monthly. The quarters are staggered, so one business may have quarters ending in March, June, September and December while another ends in January, April, July and October. Check your periods in EmaraTax rather than assuming.
The return and the payment are due 28 days after the end of the tax period:
| Tax period ends | Return and payment due |
|---|---|
| 31 March | 28 April |
| 30 June | 28 July |
| 30 September | 28 October |
| 31 December | 28 January |
The VAT return box by box
| Box | What goes in it |
|---|---|
| 1a–1g | Standard-rated supplies and output VAT, split by emirate |
| 2 | Tax refunds provided to tourists (participating retailers) |
| 3 | Supplies subject to the reverse charge (output side) |
| 4 | Zero-rated supplies, such as qualifying exports |
| 5 | Exempt supplies, such as residential rent |
| 6–7 | Goods imported into the UAE and adjustments to them |
| 8 | Total sales and output VAT |
| 9 | Standard-rated expenses and recoverable input VAT |
| 10 | Supplies subject to the reverse charge (input side) |
| 11 | Total purchases and recoverable VAT |
| 12–14 | Total VAT due, total recoverable VAT and the net payable or refundable amount |
Reverse charge appears twice — in Box 3 as output VAT and in Box 10 as input VAT where it is recoverable. See the reverse charge guide for imported services and goods.
How to prepare the return
- Close the books for the period and reconcile the bank.
- Reconcile sales in the ledger to the output VAT you will report, by emirate.
- Check imports against the customs report for your TRN.
- Record the reverse charge on all imported services, including software, advertising and professional fees.
- Test input VAT: valid tax invoices in your name, business use, and no blocked items such as client entertainment or private use of cars.
- Include adjustments: credit notes, bad debt relief and, if you have exempt supplies, input VAT apportionment.
- Agree the VAT accounts in the ledger to the draft return before filing.
VAT returns and e-invoicing
E-invoicing does not replace the VAT return. But from 2027 the FTA receives your e-invoice data through the accredited service providers, so the totals in your return must agree with what your e-invoices show. Reconcile sent and received e-invoices to Boxes 1 and 9 every period — see the e-invoicing guide.
Filing and paying on EmaraTax
- Log in to EmaraTax and open the VAT section of the taxable person's profile.
- Open the return for the correct tax period and complete each box.
- Review the totals, confirm the declaration and submit.
- Download the acknowledgement and keep it with your working file.
- Pay the net VAT due by the same deadline using the payment reference shown.
If input VAT exceeds output VAT, the excess can be carried forward or claimed as a refund. Since 2026, excess refundable VAT must be claimed within five years — see the 2026 VAT changes.
Correcting errors
- Tax effect of AED 10,000 or less: correct it in the return for the period in which you found it.
- More than AED 10,000: file a voluntary disclosure. The penalty is 1% a month on the tax difference, much lower than if the FTA finds the error first.
- Keep a note of every correction and the reason for it.
Penalties since 14 April 2026
| Violation | Penalty |
|---|---|
| Filing the return late | AED 1,000; AED 2,000 if repeated within 24 months |
| Paying VAT late | 14% a year, charged monthly on the unpaid tax |
| Incorrect return | AED 500, unless corrected before the due date or through a voluntary disclosure |
| Voluntary disclosure of an error | 1% a month on the tax difference |
Common mistakes we see
- Missing the reverse charge on foreign software and advertising.
- Claiming input VAT on entertainment or on cars available for private use.
- Reporting all sales in Dubai when some belong to other emirates.
- Imports in the customs report that do not appear in the return.
- Filing on time but paying a few days late.
How Business Future CPA helps
We prepare and review VAT returns, reconcile e-invoices and imports, handle voluntary disclosures and refund claims and deal with FTA queries. See our tax advisory and accounting and bookkeeping services, or read the VAT registration guide.
Frequently asked questions
When is a UAE VAT return due?
28 days after the end of each tax period. The VAT payment is due on the same day — for example, 28 April for a quarter ending 31 March.
What happens if I file my VAT return late?
The penalty is AED 1,000, or AED 2,000 if it happens again within 24 months. Late payment is charged separately at 14% a year on the unpaid tax.
How do I correct a mistake in a filed VAT return?
If the tax effect is AED 10,000 or less, correct it in the next return. If it is more, file a voluntary disclosure on EmaraTax.
Does e-invoicing replace the VAT return?
No. VAT returns continue, but the FTA can compare them with your e-invoice data, so both must agree.
Official sources: Federal Tax Authority (FTA) · UAE Ministry of Finance · UAE Legislation portal
This guide is general information based on UAE legislation and official announcements as at the date shown. It is not tax or legal advice for your specific situation — talk to us before you act.