How to File UAE VAT Return 2026 — Step-by-Step Guide for Free Zone Companies

How to File UAE VAT Return 2026 — Step-by-Step Guide for Free Zone Companies

UAE VAT-registered businesses must file quarterly or monthly VAT returns. Here is the complete 2026 step-by-step filing guide.

UAE VAT Return Filing Frequency

• Quarterly: Most businesses; VAT period January-March, April-June, July-September, October-December
• Monthly: Businesses with annual taxable supplies above AED 150 million (mandatory monthly)
• Due date: 28th day of the month following the end of the tax period (Q1 return due April 28)

Step-by-Step UAE VAT Return Filing on EmaraTax

1. Log in to EmaraTax (tax.gov.ae) with your credentials
2. Navigate to VAT section; click “File VAT Return”
3. Select the correct tax period
4. Enter VAT on Sales (Output Tax):
   • Standard-rated sales (5%): Enter total value and VAT amount
   • Zero-rated sales (0%): Enter total value
   • Exempt sales: Enter total value
5. Enter VAT on Purchases (Input Tax):
   • Standard-rated purchases: Enter VAT you paid on business expenses
   • Reverse charge (if applicable): Enter self-accounted VAT on imported services
6. Review net VAT (Output Tax – Input Tax = Amount to Pay or Refund)
7. Submit return; system generates payment reference
8. Pay net VAT due by the deadline (bank transfer to FTA account)

Common UAE VAT Return Mistakes to Avoid

• Forgetting reverse charge on foreign services (Zoom, Microsoft, AWS, Google Ads, etc.)
• Claiming input VAT on personal expenses (not allowed)
• Filing late: AED 1,000 first offence; AED 2,000 repeat late filing