UAE VAT-registered businesses must file quarterly VAT returns on the Federal Tax Authority (FTA) portal EmaraTax. Here is a step-by-step filing guide.
UAE VAT Return Frequency
Most businesses: quarterly VAT return (every 3 months). The FTA assigns your VAT period at registration — it is based on your financial year quarter. Large businesses (annual supplies AED 150M+): monthly VAT return. You cannot choose your own VAT period — it is assigned by the FTA. Deadline: 28 days after the end of the tax period. Example: if your VAT period is January–March, the return is due by 28 April.
How to File UAE VAT Return on EmaraTax
Step 1: Log in to EmaraTax at tax.gov.ae with your registered email and password. Step 2: Navigate to “VAT” → “VAT Returns” → Click on the open return for your tax period. Step 3: Complete Box 1 — Standard rated supplies at 5% (total value of UAE taxable sales excluding VAT). Step 4: Complete Box 2 — Tax refunds/adjustments for cancelled or returned sales. Step 5: Complete Box 3 — Zero-rated supplies (exports, international services). Step 6: Complete Box 4 — Exempt supplies (if any — interest, residential rent, bare land). Step 7: Complete Box 8 — Input tax (VAT you paid on business purchases, expenses, and imports). Step 8: Review the calculated Net VAT (Output VAT minus Input VAT). If positive: you owe this amount to the FTA. If negative: you have a refund credit (can be carried forward or refunded on request). Step 9: Submit the return and pay any tax due via UAE bank account or e-dirham.
Common UAE VAT Filing Mistakes
- Forgetting to include reverse charge VAT on imported services
- Claiming input VAT on entertainment expenses (blocked)
- Missing the 28-day deadline (AED 1,000 late filing fine)
- Not reconciling the return with the accounting system before filing