UAE VAT-registered businesses must file VAT returns quarterly (or monthly) through the FTA’s EmaraTax portal. Missing the filing deadline results in penalties of 2% of unpaid VAT immediately, plus additional monthly penalties.
Filing Deadlines
Quarterly filers: 28th of the month following the quarter end. Monthly filers (large taxpayers): 28th of the following month. If the deadline falls on a UAE public holiday, it is extended to the next working day.
Step 1: Log in to EmaraTax
Go to tax.gov.ae and log in with your UAE Pass or registered account. Select your company from the dashboard.
Step 2: Go to VAT Returns
Navigate to “VAT” → “VAT Returns” → “File Return.” Select the tax period you are filing for. The return form will pre-populate with your TRN and period dates.
Step 3: Enter Sales Data (Output Tax)
Enter total taxable supplies (standard-rated at 5%, zero-rated, and exempt). Common categories: Standard-rated supplies made in the UAE (5%), Zero-rated supplies (exports, international services), Exempt supplies (residential rent, financial services), and Designated zone supplies.
Step 4: Enter Purchase Data (Input Tax)
Enter total purchases and expenses on which you paid UAE VAT and are claiming input tax recovery. Attach a summary of your purchase invoices or upload a VAT ledger if required.
Step 5: Calculate Net VAT
Net VAT = Output Tax – Input Tax. If positive: you owe the FTA. If negative: you have a VAT credit (refundable or carried forward).
Step 6: Submit and Pay
Confirm the return figures and submit. Pay any VAT due by the filing deadline via EmaraTax’s payment portal (bank transfer or e-Dirham). Keep the submission confirmation number for your records.