VAT Filing in UAE

Home » VAT Filing in UAE

What Is VAT Filing in UAE?

Value Added Tax (VAT) has been introduced in the UAE from 1st January 2018. It is at the rate of 5 percent. All VAT registered business entities have to file returns with the Federal Tax Authority (FTA) at the end of the tax period.

Put simply, the return tells the FTA two things: how much VAT you paid on your company’s expenses (input VAT), and how much you charged for on your sales (output VAT). The balance is then paid to the FTA or, in cases where the input VAT is higher, a credit is recorded.

There is one significant change to these credits since January 2026: any excess input VAT can only be carried forward for up to five years. Those from 2021 are already within the timeframe.

Reports are submitted on the FTA’s portal, EmaraTax and are mandatory regardless of whether a business had any transactions or not for the period.

Get A Quote

Who Must File a VAT Return in UAE?

The simple answer: all businesses registered with the FTA for VAT, period. The amount of business in the period does not make a difference.

Mandatory VAT Registration

VAT registration will be mandatory if your value of taxable supplies is over AED 375,000 a year. You will be required to file returns quarterly/monthly.

Voluntary VAT Registration

Registration can also be at your own discretion if you have taxable supplies between AED 187,500 and AED 375,000. Filing obligations will be the same.

Read more
Get A Quote

VAT Filing Deadline in UAE

VAT returns are due on the 28th of the following month. If you have a period which ends 31 March, your return and payment (if you have one) will be due to the FTA by 28 April – not 29th, not a week later.

Standard Quarterly Deadlines

Read more
Get A Quote

Our VAT Filing Services

We don’t just file a form. We provide the following service:

Preparation of VAT return

We prepare your return on the basis of your sales and purchases for the period.

Invoice checking and error detection

Just not after the return is submitted, but before to make sure all invoices are submitted, tax codes are correct, and input VAT is recoverable.

VAT credit monitoring

We monitor carry forward credits and highlight anything close to the five year expiry under the 2016 Amendments.

Audit-ready

We ensure your filing records are ready if you are audited by the FTA.

Input and output VAT calculation

Correct calculation of input and output VAT for standard-rated, zero-rated and exempt supplies, including correct recovery of input VAT.

Submission to FTA portal

We submit directly to EmaraTax, and provide you with the official receipt.

Transaction advice

Have a question about how to treat a particular purchase, or a cross-border service? We include advice on the VAT treatment.

How the VAT Filing Process Works

We keep things straightforward. Here’s how it works:

Data Collection

You send us your records for the period, including costs, purchased and sold goods invoices. It's OK if the data is in electronic form.

Review and Reconciliation

To begin, our experts reconcile all figures against your accounting records to ensure that information is correct.

VAT Computation

We calculate output and input VAT using the appropriate rates and exemptions, and whether you owe or are due a refund.

Pre-Approval Check

Our second expert reviews the return against the latest FTA regulations, including the 2026 VAT legislation changes.

Submission via EmaraTax

We file on the FTA's platform and verify that it has been received.

Confirmation and Documentation

We provide you with the FTA confirmation, and keep documents organised for your reference and review.

Documents Required for VAT Filing

We will require the following to complete your return:

Sales invoices – tax invoices you raised to your customers
Purchase invoices – tax invoices from VAT registered suppliers
Import declarations – for goods imported

Read more
Get A Quote

Areas Where People Make Mistakes – And How We Can Help

Most VAT penalties in the UAE are unintentional, rather than deliberate. This is because they are commonly encountered by most businesses:

Incorrect rate of VAT charged

If a zero-rated or exempt supply is taxed as a standard-rated supply (or vice versa).

Filing late

As of today, filing a day after the 28th (the due date) is sufficient to trigger a penalty. This is a common trigger.

Missed credits deadline

Input VAT credits from 2021 are within the five-year window that begins in January 2026. It's time for businesses with unused credits to act now.

Input tax claimed on ineligible invoices

If the tax invoice doesn't comply with the FTA's criteria for a valid tax invoice, input tax cannot be claimed.

Denied input VAT claimed

Entertainment, personal and other expenses are not allowed to be claimed under UAE VAT.

Incorrect FTA information

If you have changed your trade licence, address or business activity and haven't notified the FTA, there is a penalty for that too under the new rules.

Late or Incorrect VAT Filing in UAE

The Cabinet Decision No. 129 of 2025 contained in Cabinet Resolution No. 344 of 2025 replaced the administrative penalty framework for all taxes in the UAE, and is effective from 14 April 2026. The approach is now more uniform – but the penalties are still severe.

Late VAT Return Filing

A penalty is levied as soon as the return is late.
The longer it remains untiled, the greater the penalties.

Read more
Get A Quote

Want to File Your VAT Return? Let’s Sort It.

It comes around every three months. And the question is whether your business handles it smoothly, or is rushed in the final days.

Let us do it for you. We do the job, check it and send it to the FTA – you get the confirmation.

Get A Quote

FAQs: VAT Filing in UAE

When is the filing due for VAT return in UAE?

The returns must be filed in the month following the tax period on the 28th day of the month. If you are filing quarterly returns, these are 28th April, 28th July, 28th October and 28th January. For monthly returns, the 28th day of every month.

Can I file my own return or do I need a consultant?

Yes – the EmaraTax portal is available for all entities. However, incorrect calculation, failure to claim input VAT, and classification of exempt, and zero-rated supplies can result in fines or double payment of VAT. Given the stepped-up audit procedures by FTA in 2015 and 2016, most of the businesses in Dubai have chosen to go ahead with a professional.

What if I don't file my VAT return on time?

Charges for late filing will be applied. Under the new regime as per Cabinet Decision No. 129 of 2025, charges increase as the return filing date is delayed. If you have not filed your return on time, please reach out to us as soon as possible – this could save you from being charged more.

What information should I submit for VAT?

You’ll need your sales and purchase invoices, import documentation, expenses and reports for the period. The FTA can now refuse input tax credit (ITC) claims if it cannot verify the supplier’s legitimacy: good documents are more important now than ever.

I have input VAT credits from 2021 - should I do something?

Yes, and urgently. The changes in January 2016 impose a five-year time limit on recoverable input tax credits. Credits from the start of 2021 are already within the window. If they cannot be offset against a liability or applied for as a refund before they expire, they will be lost. Contact us now.

How long does it take to file my VAT once I have sent you my documents?

For a quarterly return our standard turnaround time is two to three business days from receipt of documents. More complex accounts will take longer. We always allow for a full review before sending a return in.

Can you file tax for free zone companies in UAE?

Yes. VAT registered free zone companies file returns just like other companies. We have experience working with entities from all the UAE free zones, and understand the compliance issues applicable in each.

Who is required to file VAT returns in the UAE?

All businesses in the UAE that are registered for VAT are supposed to file VAT returns, even if they have zero taxable supplies during the period.

What is the UAE VAT submission deadline?

The VAT return and payment must be submitted within 28 days after the end of each tax period.

What if I miss the VAT filing deadline?

The FTA imposes late filing charges of AED 1,000 on the first delay and AED 2,000 for repeated offenses.

Can I amend a VAT return that has already been submitted?

Yes. You can make a voluntary disclosure through the FTA portal to correct a mistake you notice in your filed VAT return.

In what way can Tax Consultants in Dubai help with VAT filing?

We do your whole VAT filing process, data preparation, to filing for full FTA rule compliance and penalty evasion..

VAT Filing in UAE

Get your VAT return filed in dubai accurately and on time

FREE CONSULTATION

What Is VAT Filing in UAE?