Table of Contents
- Quick answer
- VAT return deadlines for 2026 and 2027
- Who has to file a VAT return
- How to file a VAT return on EmaraTax
- VAT 201 form: box by box
- Reverse charge entries: where returns go wrong
- Worked example: one quarter
- How to file a nil VAT return
- How to correct a VAT return
- VAT refunds and excess credit
- Penalties for late or incorrect VAT returns
- Documents to have ready before you file
- How Tax Consultant Dubai can help
- Frequently asked questions
Last updated: 11 November 2026
Quick answer
To file a VAT return in the UAE, log in to EmaraTax with UAE Pass, open the VAT return for the period under VAT, complete the VAT 201 form (Boxes 1 to 14), submit it, and pay any VAT due by GIBAN bank transfer or card. The return and payment are due by the 28th day after the end of each tax period, moved to the next business day if that date falls on a weekend or public holiday. Businesses with annual turnover below AED 150 million file quarterly, and those at AED 150 million or more file monthly. A nil return is still required if you had no transactions.
Two changes this year affect how you prepare the return. Since 1 January 2026, you no longer issue a self-invoice for reverse charge purchases, but you must keep the supporting documents and check that your suppliers are legitimate before claiming input VAT. The FTA can now refuse input VAT on a supply it finds is part of a tax-evasion arrangement, even if your invoice looks correct.
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VAT return deadlines for 2026 and 2027
| Standard calendar quarter | File and pay by |
|---|---|
| July to September 2026 | Wednesday 28 October 2026 |
| October to December 2026 | Thursday 28 January 2027 |
| January to March 2027 | Wednesday 28 April 2027 |
| April to June 2027 | Wednesday 28 July 2027 |
| July to September 2027 | Thursday 28 October 2027 |
| October to December 2027 | Friday 28 January 2028 |
The FTA assigns staggered quarters, so your quarter may run February to April or March to May instead. Check the tax periods shown on your EmaraTax dashboard. Monthly filers pay by the 28th of the following month. If the 28th is a public holiday, the deadline moves to the next business day.
Who has to file a VAT return
Every business registered for VAT files a return for each tax period from its registration date, including periods with no sales. Registration is mandatory once taxable supplies and imports pass AED 375,000 in 12 months, and voluntary from AED 187,500. Our guide to the UAE TRN number covers registration and how to find your TRN.
| Annual turnover | Tax period | Returns a year |
|---|---|---|
| Below AED 150 million | Quarterly | 4 |
| AED 150 million or more | Monthly | 12 |
A tax group files one return under the representative member’s TRN for all its members.
How to file a VAT return on EmaraTax
- Log in to EmaraTax (eservices.tax.gov.ae) with UAE Pass and select the taxable person.
- Go to VAT, then VAT Returns, and open the return for the period. A return can only be filed after the tax period has ended.
- Enter standard-rated sales by emirate in Box 1, then reverse charge, zero-rated and exempt sales in Boxes 3 to 5.
- Check Box 6 (goods imported), which fills in from your customs declarations. Correct it in Box 7 only if it’s wrong or incomplete.
- Enter standard-rated purchases and the VAT you can recover in Box 9, and reverse charge purchases in Box 10.
- Review Boxes 12 to 14, which calculate the VAT due, the VAT recoverable and the net amount.
- If you’re owed VAT, choose in Box 15 whether to request a refund (Form VAT311) or carry it forward.
- Tick the declaration and submit. Save the acknowledgement.
- Pay any VAT due by the deadline, using a GIBAN bank transfer with the payment reference number from EmaraTax, or by card through MagnatiPay.
The FTA no longer accepts eDirham. A GIBAN payment without the payment reference number is allocated to your oldest liability first, which may not be the return you meant to pay.
VAT 201 form: box by box
| Box | What goes in it |
|---|---|
| 1a to 1g | Standard-rated supplies (5%), split by emirate: Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, Fujairah |
| 2 | Tax refunds given to tourists. Filled in automatically for retailers in the scheme |
| 3 | Supplies subject to reverse charge, for example services bought from a foreign supplier. Value and output VAT |
| 4 | Zero-rated supplies, for example exports. Value only |
| 5 | Exempt supplies, for example residential rent. Value only |
| 6 | Goods imported into the UAE. Filled in from customs declarations |
| 7 | Adjustments to goods imported, if Box 6 is wrong or incomplete |
| 8 | Total of Boxes 1 to 7 |
| 9 | Standard-rated expenses and the VAT you can recover on them. Only recoverable VAT goes in |
| 10 | Supplies subject to reverse charge: the recoverable VAT on items already declared in Boxes 3, 6 or 7 |
| 11 | Total of Boxes 9 and 10 |
| 12 | Total VAT due for the period |
| 13 | Total VAT recoverable for the period |
| 14 | Box 12 minus Box 13: VAT payable, or recoverable if negative |
| 15 | Refund request, if you’re in a recoverable position |
Reverse charge entries: where returns go wrong
A reverse charge purchase appears twice. The output VAT goes in Box 3, or in Boxes 6 and 7 for imported goods. The input VAT you’re entitled to recover goes in Box 10. For a fully taxable business the two cancel out, but only if both entries are there. Leave out Box 3 and the return understates the VAT due. Leave out Box 10 and you overpay.
Since 1 January 2026, you don’t issue a self-invoice for reverse charge purchases. Keep the supplier’s invoice, the contract and proof of payment instead.
Worked example: one quarter
| Item | Box | Value (AED) | VAT (AED) |
|---|---|---|---|
| Standard-rated sales in Dubai | 1b | 500,000 | 25,000 |
| Consulting services bought from a UK supplier | 3 | 40,000 | 2,000 |
| Exports | 4 | 50,000 | 0 |
| Residential rent received | 5 | 20,000 | 0 |
| Standard-rated purchases | 9 | 300,000 | 15,000 |
| Reverse charge input on the UK services | 10 | 40,000 | 2,000 |
| VAT due (Box 12) | 27,000 | ||
| VAT recoverable (Box 13) | 17,000 | ||
| VAT payable (Box 14) | 10,000 |
This example assumes all the purchases relate to taxable sales. A business with exempt sales, like the residential rent here, may have to apportion its input VAT and recover less than the full AED 15,000.
How to file a nil VAT return
If you had no sales and no purchases in the period, open the return in EmaraTax, leave every box at zero, tick the declaration and submit by the deadline. Not filing a nil return still triggers the late filing penalty.
How to correct a VAT return
| Error in VAT payable | How to correct it |
|---|---|
| AED 10,000 or less | Adjust it in the return for the period in which you found it |
| More than AED 10,000 | Submit a voluntary disclosure (Form 211) in EmaraTax |
A voluntary disclosure carries a penalty of 1% of the tax difference for each month since the original due date. If the FTA notifies you of an audit first, a fixed 15% is added.
VAT refunds and excess credit
If Box 14 shows VAT recoverable, you can request a refund through Box 15 and Form VAT311, or carry the credit forward to future returns. Since 1 January 2026, a refund request must be made within five years of the end of the tax period the credit relates to. Credits that are close to that limit should be claimed now, not carried forward indefinitely.
Penalties for late or incorrect VAT returns
| Violation | Penalty |
|---|---|
| Late return | AED 1,000; AED 2,000 for a repeat within 24 months |
| Late payment | 14% a year on the unpaid VAT, charged monthly from the day after the due date |
| Incorrect return | AED 500, unless corrected before the filing deadline |
| Error found by voluntary disclosure | 1% of the tax difference per month |
| Error found by the FTA first | 15% of the tax difference plus 1% per month |
These rates apply under Cabinet Decision No. 129 of 2025, in force since 14 April 2026. Our VAT late payment penalties guide has a calculator.
Documents to have ready before you file
- Sales invoices and credit notes for the period, split by emirate
- Purchase invoices showing each supplier’s valid TRN
- Import declarations, to check against Box 6
- Contracts and payment proof for reverse charge purchases
- The previous return, to carry forward any credit or correct errors up to AED 10,000
Keep these records for at least five years. From 2027, business-to-business invoices also move to e-invoicing, which our e-invoicing implementation team can set up.
How Tax Consultant Dubai can help
Our VAT return filing service prepares and files your return before the 28th, checks reverse charge and import entries, and requests refunds when you’re owed VAT. Our VAT accounting team reconciles each period, and our VAT audit service finds errors before the FTA does. Get a quote for VAT return filing.
Tax Consultant Dubai
Expert tax advisory services in Dubai.
Get professional consultation from experienced tax specialists.
Frequently asked questions
What is the VAT return due date in the UAE?
The 28th day after the end of each tax period. If that day is a weekend or public holiday, the deadline moves to the next business day. Payment is due on the same date.
How do I file a VAT return in the UAE?
Log in to EmaraTax with UAE Pass, open the VAT return for the period, complete Boxes 1 to 14 of the VAT 201 form, submit it, and pay any VAT due by GIBAN bank transfer or card.
Is VAT filing monthly or quarterly in the UAE?
Quarterly for businesses with annual turnover below AED 150 million and monthly at AED 150 million or more. Your tax periods are shown on your EmaraTax dashboard.
Do I need to file a VAT return if I had no sales?
Yes. Submit a nil return with every box at zero by the deadline. Not filing triggers the AED 1,000 late filing penalty.
Can I file a VAT return before the tax period ends?
No. EmaraTax only opens the return for filing after the tax period has ended.
How do I pay VAT in the UAE?
By GIBAN bank transfer with the payment reference number generated in EmaraTax, or by Visa or Mastercard through MagnatiPay. The FTA no longer accepts eDirham.
How do I correct a VAT return already submitted?
Correct an error of AED 10,000 or less in the return for the period in which you found it. For a larger error, submit a voluntary disclosure in EmaraTax.
Do I still issue a self-invoice under the reverse charge?
No. Since 1 January 2026, businesses no longer issue self-invoices for reverse charge purchases, but they must keep the supporting documents.
How long do I have to claim a VAT refund?
Five years from the end of the tax period the credit relates to, under the Tax Procedures Law amendments in force since 1 January 2026.
What is the penalty for late VAT return filing in the UAE?
AED 1,000 for the first late return and AED 2,000 for a repeat within 24 months. Late payment is a separate penalty of 14% a year, charged monthly.
Sources:
Federal Tax Authority: VAT Returns User Guide;
Federal Tax Authority: EmaraTax submit tax returns and pay;
Federal Tax Authority: EmaraTax payment methods;
Federal Tax Authority: VAT registration;
Ministry of Finance: VAT law amendments from January 2026;
Ministry of Finance: Tax Procedures Law amendments from 2026;
Ministry of Finance: Cabinet Decision No. 40 of 2017 and its amendments
