You file a UAE VAT return through the Federal Tax Authority's EmaraTax portal within 28 days of the end of each tax period — quarterly for businesses with annual turnover below AED 150 million, monthly at AED 150 million or more — and you pay any VAT due by the same deadline. This guide sets out the 2026 deadlines, the filing steps in EmaraTax, and the administrative penalties that apply from 14 April 2026 if you file or pay late.
VAT filing deadlines at a glance
Deadlines come from the Federal Decree-Law No. 8 of 2017 on VAT and the FTA's official filing guidance.
| Your situation | Tax period | File and pay by |
|---|---|---|
| Annual turnover below AED 150 million | Quarterly | 28 days after the tax period ends |
| Annual turnover AED 150 million or more | Monthly | 28 days after the tax period ends |
| Deregistering from VAT | Final period | 28 days from the end of the final tax period / effective deregistration date |
The FTA can assign a different tax period to certain businesses, so always confirm the period shown in your EmaraTax profile before relying on the standard quarterly rhythm (u.ae — filing a VAT return, updated 30 March 2026).
Your 28-day clock
Day 0: tax period ends → reconcile sales, purchases and input VAT → submit the VAT 201 form in EmaraTax → pay any net VAT due. Day 28 is the hard deadline — one day late triggers the fixed late-filing penalty, and unpaid VAT starts accruing a monthly penalty.
What to prepare before you file
- Sales records with valid tax invoices for every taxable supply, split by standard-rated, zero-rated and exempt.
- Expense records with valid tax invoices so you can recover input VAT.
- Records of imports and any reverse-charge supplies.
- Your Tax Registration Number (TRN) and EmaraTax login.
VAT-registered businesses must keep these records for at least five years after the end of the tax period, so the numbers behind each return stay auditable (Federal Decree-Law No. 28 of 2022 on Tax Procedures).
How to file the VAT return in EmaraTax, step by step
1. Confirm your tax period and deadline
Log in to EmaraTax and check the return that is open for submission. The due date is 28 days after the period end — not the end of the following month, and not the same deadline as your corporate tax return.
2. Reconcile output tax
Total the VAT you charged on standard-rated supplies at 5%, list zero-rated and exempt supplies separately, and include any reverse-charge amounts you owe. Errors here are the most common trigger for a later voluntary disclosure.
3. Reconcile input tax
Recover VAT only on purchases with valid tax invoices and a genuine business purpose. Blocked or mixed-use expenses must be excluded or apportioned under the Executive Regulation.
4. Complete and review the VAT 201 form
The form nets your output tax against your recoverable input tax to show the VAT payable or refundable for the period. Review every box against your ledger before submitting — once submitted, corrections follow the error-correction route rather than a simple edit.
5. Submit and save the acknowledgment
Submit the return and keep the confirmation reference. If the result is a refund position, file the refund application through EmaraTax; the FTA reviews and may request supporting documents before releasing it.
6. Pay the VAT due by day 28
Pay through EmaraTax using the linked bank account. Filing on time but paying late still triggers the late-payment penalty, so treat filing and payment as one deadline.
Penalties if you file or pay late
These are the amounts in Cabinet Decision No. 40 of 2017 as amended by Cabinet Decision No. 129 of 2025, effective 14 April 2026 (Ministry of Finance consolidated text, checked September 2026):
| Violation | Penalty (AED) |
|---|---|
| Late submission of the tax return — first time | 1,000 |
| Late submission — repeat within 24 months | 2,000 |
| Late payment of VAT due — per month or part month, from the day after the due date | 14% per annum on the unpaid tax |
| Incorrect return — unless corrected within the filing deadline or a voluntary disclosure is made with no tax difference | 500 |
Common mistakes that cost businesses money
- Treating exempt supplies as zero-rated. Zero-rated supplies let you recover input VAT; exempt supplies do not. Misclassifying either distorts the whole return.
- Missing the reverse charge on imports. VAT on goods imported into the UAE is self-accounted in the return even when no supplier invoice shows it.
- Claiming input VAT without a valid tax invoice. The FTA requires a compliant tax invoice showing your TRN — supplier statements and receipts are not enough.
- Filing right at the deadline with an unreconciled ledger. If you then spot an error, the correction routes and penalties are stricter than filing it right the first time.
Related VAT filing terms
A few concepts sit next to the filing process: output tax is the VAT you charge on sales; input tax is the VAT you can recover on purchases; the reverse charge mechanism means you self-account for VAT on certain imports and cross-border services rather than a supplier charging it; a tax invoice is the FTA-compliant document that makes an input VAT claim valid; and a voluntary disclosure is the correction route once a filed return needs fixing beyond a simple next-period adjustment.
FAQs
How often do I file a VAT return in the UAE?
Quarterly if your annual turnover is below AED 150 million, monthly at AED 150 million or more. The FTA can assign a different period to specific businesses, so always check your EmaraTax profile.
What happens if I file on time but pay late?
You still trigger the late-payment penalty — 14% per annum on the unpaid VAT, charged monthly. Filing and payment are treated as one deadline, not two separate ones.
Can I correct a mistake after submitting my VAT return?
Yes, but not by editing the submitted return. Small errors (AED 10,000 or less) are corrected in your next return; larger errors need a voluntary disclosure within 20 business days of discovery.
Do zero-rated supplies need to be reported on the VAT return?
Yes — zero-rated and exempt supplies are reported separately from standard-rated supplies, even though no VAT is charged on them. Misclassifying between the two is a common filing error.
Last reviewed: September 2026 by Gautam Sanoj, Associate Manager – Tax Advisory, Finanshels. Rules as of Federal Decree-Law No. 8 of 2017 on VAT and Cabinet Decision No. 40 of 2017 as amended; verify current requirements against the FTA (tax.gov.ae) before acting.
If your VAT workload is eating into the month, Finanshels' VAT filing service handles registration, reconciliations and returns end to end, and tax consultation covers position reviews before you submit. Not registered yet? Start with VAT registration in the UAE.
