Who Is a Taxable Person in the UAE, and What VAT Duties Come With It

How VAT works for a taxable person

1. 1

   Know what a VAT return is

   A VAT return summarises the value of the supplies and purchases a taxable person has made during the tax period, and shows the taxable person's VAT liability. At the end of each tax period, VAT registered businesses, the 'taxable persons', must submit it to the FTA.

   所需文件:VAT return
2. 2

   Work out your VAT liability

   The liability of VAT is the difference between the output tax payable (VAT charged on supplies of goods and services) for a given tax period and the input tax (VAT incurred on purchases) recoverable for the same tax period.

3. 3

   Pay the difference, or recover the excess

   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, a taxable person will have the excess input tax recovered, and will be entitled to set this off against a subsequent payment due to the FTA.

4. 4

   File electronically through EmaraTax

   You must file your tax return electronically through the FTA portal, EmaraTax. 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.

   所需文件:VAT returnEmaraTax account
5. 5

   Check which tax period applies to you

   The standard tax period is quarterly for smaller businesses and monthly for larger ones, with the split set by annual turnover. The exact turnover threshold decides which one applies to you, confirm the current amount on the authority's website before you plan your filing calendar.

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