UAE VAT Return Filing Reference 2026 — Deadlines, Periods, and Penalties
UAE VAT-registered businesses must file periodic VAT returns. Here is the complete 2026 reference guide on VAT return filing.
In this guide:
VAT Return Filing Periods
- Quarterly returns: Default for most small and medium UAE businesses (turnover below AED 150 million)
- Monthly returns: Required for large businesses (turnover above AED 150 million); also elected by some businesses that regularly receive VAT refunds
- Period start: Your VAT period is set by FTA when you register; cannot be changed ad hoc
VAT Return Deadline
- 28 days after period end: Return must be filed AND payment made by the 28th day after the VAT period ends
- Example: Q1 period ends 31 March; return and payment due 28 April
- Weekend adjustment: If 28th falls on public holiday; due date is the next working day
Late VAT Return Penalties
- First offence — late filing: AED 1,000
- Second offence within 24 months: AED 2,000
- Late payment: 2% of unpaid tax immediately; 4% if unpaid after 7 days; 1% daily (max 300%) if unpaid after 1 month
Zero VAT Return
- Must file even if zero: If no transactions; still file a nil return by the deadline
- Penalty: Late nil return attracts same AED 1,000 penalty as a return with liability
VAT Refunds
- Input tax exceeds output tax: Refund can be claimed via EmaraTax
- Processing time: FTA typically processes refunds within 20 working days
- Exporters: Companies with mostly zero-rated exports regularly have refundable input VAT; monthly return period may be more efficient