VAT Return Submission UAE
Your VAT return is due 28 days after your tax period ends. Miss the 28th and the penalty is AED 1,000 — even if you owe zero VAT. Miss it twice and it becomes AED 2,000.
Who Must File a VAT Return?
Every VAT-registered business in the UAE must file a VAT return for every tax period — even if there were no transactions and the return is nil. The obligation begins the moment you receive your Tax Registration Number (TRN).
| Filing Frequency | Who / Deadlines |
|---|---|
| Quarterly | Most businesses (turnover <AED 150M) — 28 Jan, 28 Apr, 28 Jul, 28 Oct |
| Monthly | Large businesses (turnover >AED 150M) — 28th of following month |
| Nil return | Businesses with zero transactions — same deadlines, still mandatory |
How We Prepare and File Your VAT Return
Transaction Data Collection
We collect your sales invoices, purchase invoices, import declarations, and bank statements for the tax period. We categorise every transaction by VAT treatment: standard-rated (5%), zero-rated, exempt, or out-of-scope. This categorisation is where most errors occur and where our review adds the most value.
Return Preparation and Accuracy Review
We prepare your VAT return — calculating output tax on sales, input tax on purchases, reverse charge VAT on imports and designated zone transactions, and any adjustments for bad debts or corrections from prior periods. Before submission, we cross-check the return against your bank statements to identify discrepancies.
EmaraTax Submission and Confirmation
We submit your VAT return via EmaraTax before the 28-day deadline and send you the submission reference number within 24 hours. We also notify you of any VAT payable amount and the payment deadline (same as filing deadline) so you can arrange the transfer on time.
Transparent Pricing — No Surprises
Per-quarter or per-month fee. Billed in advance each period.
Quarterly VAT Filing
AED 400 – 800 per quarter
- ✓Transaction categorisation review
- ✓Output and input tax calculation
- ✓EmaraTax return submission
- ✓Submission reference confirmation
- ✓Payment amount notification
Monthly VAT Filing
AED 400 – 800 per month
- ✓Everything in Quarterly (monthly cycle)
- ✓Priority turnaround (submitted by day 20)
- ✓Variance analysis vs prior month
- ✓Ongoing compliance health check
AED 1,000 penalty for late filing. Quarterly service starts at AED 400. First late filing costs more than 2.5 quarters of professional service.
VAT Return Filing UAE — Common Questions
When is the VAT return deadline in UAE?
VAT returns must be filed and VAT paid within 28 days from the end of the tax period. For quarterly filers, the deadlines are 28 January (Q4), 28 April (Q1), 28 July (Q2), and 28 October (Q3). For monthly filers (businesses with turnover exceeding AED 150 million), returns are due on the 28th of the month following each calendar month.
What is the penalty for late VAT return filing?
Under Cabinet Decision No. 129 of 2025 (effective 14 April 2026), the late VAT filing penalty is AED 1,000 for the first offence, increasing to AED 2,000 if the same offence is repeated within 24 months. Additionally, any unpaid VAT accrues interest at 14% per annum from the due date, with no cap.
Do I need to file a VAT return if I had no transactions?
Yes. A nil VAT return must be filed for every tax period, regardless of whether any taxable transactions occurred during that period. Failure to file a nil return results in the same AED 1,000 penalty as failing to file a substantive return. There is no exemption from filing obligations.
What happens if I make an error on my VAT return?
Errors on a submitted VAT return should be corrected through a Voluntary Disclosure on EmaraTax. Under Cabinet Decision No. 129 of 2025, the penalty for an incorrect VAT return that is self-corrected is AED 500. If the error is discovered by the FTA before you correct it, significantly higher penalties apply — including a 15% fixed penalty plus 1% monthly on the tax difference.
Can I claim input VAT on all my business purchases?
Input VAT can be claimed on purchases used to make taxable supplies (standard-rated or zero-rated). You cannot claim input VAT on purchases used to make exempt supplies, on entertainment expenses, on motor vehicles purchased for personal use, or on items where a specific block applies. Mixed-use purchases require apportionment.
Never Miss a Deadline — Automated VAT Filing
We file every return before the 28th. You receive the submission reference the same day. No chasing, no reminders, no penalties.
Start VAT Filing Service →