VAT return filing in Dubai
A VAT return is due 28 days after each tax period. We reconcile your sales and purchases, prepare the return and file it in EmaraTax, every period.
- Filing frequency
- Quarterly for most, monthly for large businesses
- Due date
- 28th day after the end of the tax period
- Late return penalty
- AED 1,000, or AED 2,000 if repeated within 24 months
- Refund claims
- Must be made within 5 years
Accurate VAT returns, filed on time
The VAT return (form VAT 201) summarises your sales by emirate, your zero-rated and exempt supplies, your imports and the input tax you are recovering. Each box has to agree with your accounting records, because that is the first thing the FTA checks.
Most errors we find when we take over a client's VAT are simple: input tax claimed on invoices that are not valid tax invoices, reverse-charge VAT on imported services left out, or sales reported in the wrong emirate. They are easy to prevent with a proper reconciliation each period.
We prepare your return from reconciled books, send it to you with a one-page summary, and file once you approve. Where a past return needs correcting, our VAT consultants handle the disclosure.
Figures on this page reflect UAE rules as understood in October 2026. We confirm what applies to your company before any filing.
What is included each period
Invoice review
Sales and purchase invoices checked against tax invoice requirements, with gaps sent back to you to fix.
Reconciliation
VAT accounts reconciled to the ledger, the bank and customs declarations.
Return preparation
Form VAT 201 completed, including emirate-wise sales, reverse charge and adjustments.
Filing
Submission in EmaraTax before the due date, with the acknowledgement sent to you.
Refund claims
Where input tax exceeds output tax, we prepare the refund application and supporting schedule.
Voluntary disclosures
Errors in earlier returns corrected properly, with the penalty exposure explained first.
The cycle for every VAT return
The same dates and the same steps each period, so nothing is left to the last day.
Period closes
You send or sync the period's sales, purchases and bank statements in the first week.
We reconcile
We match the records, query what does not agree and prepare the draft return.
You approve
You receive the draft with the amount payable or refundable and a note on anything unusual.
We file
The return is filed in EmaraTax, well before the 28th.
You pay
Payment is made through your EmaraTax account by the due date.
Work out the VAT on any amount
Type the amount before tax to see the total, or type the total to see what it was before tax. The VAT is worked out as you type.
VAT return deadlines for quarterly filers
Your tax periods are set by the FTA and shown on your VAT certificate. The three standard cycles are below.
| Cycle | Tax periods end | Returns due |
|---|---|---|
| January cycle | 31 Jan, 30 Apr, 31 Jul, 31 Oct | 28 Feb, 28 May, 28 Aug, 28 Nov |
| February cycle | 28/29 Feb, 31 May, 31 Aug, 30 Nov | 28 Mar, 28 Jun, 28 Sep, 28 Dec |
| March cycle | 31 Mar, 30 Jun, 30 Sep, 31 Dec | 28 Apr, 28 Jul, 28 Oct, 28 Jan |
When the 28th falls on a weekend or public holiday, the deadline moves to the next working day. Payment must reach the FTA by the same date.
What we need each period
Tick off what you already have. Send us the list and we will tell you what is still missing.
Nothing is stored. The list is only put into your message.
When is the VAT return due in the UAE?
By the 28th day after the end of your tax period. For a quarter ending 30 September, the return and payment are due by 28 October.
What is the penalty for filing a VAT return late?
AED 1,000 for the first late return and AED 2,000 for each repeat within 24 months. Late payment penalties are charged separately on the unpaid tax.
Do I have to file a return if I had no sales?
Yes. A registered business files a return for every tax period, including a nil return when there was no activity.
How do I claim a VAT refund?
When your return shows more input tax than output tax, you can apply for a refund through EmaraTax or carry the credit forward. From 1 January 2026, refund claims are subject to a five-year time limit.
Can I correct a mistake in a return I already filed?
Yes. If the tax understated is AED 10,000 or less, it can be adjusted in the next return. Above that, a voluntary disclosure is required.
Do you file returns for businesses whose books you do not keep?
Yes. We can prepare returns from your accountant's records, though we will reconcile them first. It is usually simpler and cheaper when we keep the books as well.
Related services
VAT Services
VAT registration, return filing, refunds and advisory for UAE businesses, handled by one team.
VAT Registration
VAT registration in Dubai: threshold check, documents, EmaraTax application and TRN certificate.
VAT Advisory
VAT consultants in Dubai for transaction advice, health checks, voluntary disclosures and FTA queries.
Accounting & Bookkeeping
Monthly bookkeeping, management accounts and year-end financial statements for Dubai companies.
Never miss a VAT return again
Tell us your tax period and we will take the next return off your hands.