How to File a VAT Return in the UAE

If you run a VAT-registered business in Dubai, you must report to the Federal Tax Authority at the end of every tax period. A VAT return summarises the value of the supplies and purchases you made during the period and shows your VAT liability. This is a plain-language walkthrough of how the filing works and where to do it.

Official source: Federal Tax Authority (tax.gov.ae) / Ministry of Finance (mof.gov.ae)

Procedure per Federal Tax Authority (tax.gov.ae) / Ministry of Finance (mof.gov.ae). Fees and timelines change — check the authority's website. We don't invent numbers.

Filing your VAT return, step by step

1
Know what a VAT return is
At the end of each tax period, VAT registered businesses, the 'taxable persons', must submit a VAT return to the Federal Tax Authority (FTA). It summarises the value of the supplies and purchases you made during the period and shows your VAT liability.
2
Work out your VAT liability
The liability of VAT is the difference between the output tax payable, VAT charged on your supplies of goods and services for the period, and the input tax, VAT incurred on your purchases, that is recoverable for the same period. Where the output tax exceeds the input tax amount, the difference must be paid to the FTA.
Documents:Sales records (output tax)Purchase records (input tax)
3
Know your tax period
The standard tax period is quarterly for businesses below a set annual turnover, and monthly for businesses at or above it. The exact turnover threshold that decides monthly versus quarterly filing is defined by the FTA, check the current figure on the authority's website before you assume which period applies to you.
4
File electronically through EmaraTax
You must file your tax return electronically through the FTA portal, EmaraTax. Prepare your figures for the period before you log in so the return matches your records.
Documents:FTA / EmaraTax account
5
File on time and pay what is due
Taxable businesses must file VAT returns with the FTA on a regular basis and usually within 28 days of the end of the tax period as defined for each type of business. Where output tax exceeds input tax, pay the difference to the FTA. Confirm the exact deadline for your business on the authority's website.
6
Understand the penalties for late filing
Failure to file a tax return within the specified time frame will make the violator liable for fines as per the provisions of Cabinet Resolution No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE. The current penalty amounts must be checked on the authority's website.

Fees and timelines may change, verify with the official source.

Who provides this service in Dubai

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VAT Registration UAE | Vat Consultants in UAE

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055 837 7872 vatregistrationuae.com

19th St - Al Muraqqabat - Deira - Dubai - United Arab Emirates

Filing feels like a maze? We'll walk it with you

Our relocation team helps residents and business owners in Dubai handle VAT returns the right way, from lining up your records to filing through EmaraTax and hitting the deadline. Tell us where you are and we'll take it from there.

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How to File a VAT Return in the UAE

Filing your VAT return, step by step

Know what a VAT return is

At the end of each tax period, VAT registered businesses, the 'taxable persons', must submit a VAT return to the Federal Tax Authority (FTA). It summarises the value of the supplies and purchases you made during the period and shows your VAT liability.

Work out your VAT liability

The liability of VAT is the difference between the output tax payable, VAT charged on your supplies of goods and services for the period, and the input tax, VAT incurred on your purchases, that is recoverable for the same period. Where the output tax exceeds the input tax amount, the difference must be paid to the FTA.

Documents:Sales records (output tax)Purchase records (input tax)

Know your tax period

The standard tax period is quarterly for businesses below a set annual turnover, and monthly for businesses at or above it. The exact turnover threshold that decides monthly versus quarterly filing is defined by the FTA, check the current figure on the authority's website before you assume which period applies to you.

File electronically through EmaraTax

You must file your tax return electronically through the FTA portal, EmaraTax. Prepare your figures for the period before you log in so the return matches your records.

Documents:FTA / EmaraTax account

File on time and pay what is due

Taxable businesses must file VAT returns with the FTA on a regular basis and usually within 28 days of the end of the tax period as defined for each type of business. Where output tax exceeds input tax, pay the difference to the FTA. Confirm the exact deadline for your business on the authority's website.

Understand the penalties for late filing

Failure to file a tax return within the specified time frame will make the violator liable for fines as per the provisions of Cabinet Resolution No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE. The current penalty amounts must be checked on the authority's website.