Introduction
A UAE VAT return is the official report submitted to the Federal Tax Authority (FTA) showing how much VAT a business has collected and how much it has paid on expenses. VAT-registered businesses must file VAT returns regularly and pay any VAT due within the specified deadline.
Understanding how UAE VAT returns work helps businesses avoid penalties and remain compliant with FTA regulations.
What Is Included in a UAE VAT Return?
A standard UAE VAT return includes:
- Total taxable sales
- Output VAT collected (5%)
- Total taxable purchases
- Input VAT paid
- Net VAT payable or refundable
The final VAT payable is calculated as:
VAT Payable = Output VAT − Input VAT
How Often Must VAT Returns Be Filed?
Most businesses in the UAE file VAT returns:
- Quarterly (every 3 months)
In some cases, the FTA may assign monthly filing.
The VAT return period is specified in the VAT registration approval notice.
UAE VAT Return Deadline
VAT returns must be submitted:
- Within 28 days after the end of the tax period
Payment must also be made within the same deadline.
Late submission may trigger penalties.
How to File a UAE VAT Return
VAT returns are submitted through:
- The FTA e-Services portal
Steps:
- Log into FTA account
- Enter VAT figures
- Review calculations
- Submit return
- Pay VAT due
Common UAE VAT Return Mistakes
- Incorrect VAT calculations
- Missing taxable supplies
- Claiming non-recoverable input VAT
- Late submission
UAE Registration threshold explained
Penalties for Late VAT Returns
The FTA may impose:
- Fixed administrative penalties
- Late payment penalties
- Percentage-based fines
Timely filing avoids unnecessary financial costs.
Use a UAE VAT Calculator
To prepare accurate VAT return figures: UAE VAT calculation tool
External Authority Reference
UAE Federal Tax Authority – VAT Returns
Frequently Asked Questions
What is a UAE VAT return?
A VAT return reports VAT collected on sales and VAT paid on purchases to the FTA.
How often do I file a UAE VAT return?
Most businesses file quarterly.
What happens if I miss the VAT return deadline?
You may face administrative penalties and late payment fines.
Key Takeaways
- VAT returns report output and input VAT
- Most businesses file quarterly
- Deadline is 28 days after tax period
- Late filing results in penalties
- Accurate calculations reduce compliance risks