How to file your VAT return in the UAE

Filing your VAT return, step by step

1. 1

   Know your tax period

   The standard tax period is quarterly for businesses below the annual turnover threshold and monthly for businesses at or above it. The exact turnover threshold that decides whether you file quarterly or monthly is set by the FTA — confirm the current figure on the authority's website.

2. 2

   Gather your figures

   Pull together the value of the supplies you made and the purchases you incurred during the tax period. Your VAT return summarises these and shows the VAT you owe, so accurate records for the whole period are essential.

   Documents:Sales and purchase recordsVAT invoices
3. 3

   File electronically through EmaraTax

   You must file your tax return electronically through the FTA portal, EmaraTax. This is the official channel for submitting VAT returns to the Federal Tax Authority.

   Documents:EmaraTax account
4. 4

   File on time

   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. Check the exact deadline for your period on the authority's website.

5. 5

   Pay or recover the difference

   Where the output tax exceeds the input tax amount, the difference must be paid to the FTA. Where the input tax exceeds the output tax, you will have the excess input tax recovered and will be entitled to set this off against a subsequent payment due to the FTA.

6. 6

   Avoid late-filing penalties

   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. Check current penalty amounts on the authority's website.

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

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