VAT Return Filing in Dubai, UAE | Requirements and Deadline

Among the most vital elements of the taxation system in the UAE is the VAT return that is a to be filled by all VAT-registered businesses but with accuracy. This article will explore why VAT returns are important and hw Farahat & Co. can help you , make VAT return an integral component for your business tax compliance.

What is VAT Return Filing?

VAT return filing in the UAE is a crucial process, and it is mandatory for VAT-registered businesses. VAT-registered businesses need to submit their VAT returns to the Federal Tax Authority (FTA), and failure to comply may result in the imposition of penalties or fines.

Why It Matters ?

VAT returns will also provide transparency, facilitate proper collection of tax and also assist businesses to maintain clean financial records. Failure to do so or incorrect filing may attract punishment and fines, suspension of your Tax Registration Number (TRN), and undesirable FTA audits.

Who Should File VAT Returns in the UAE

Any business, which exceeds the VAT registration threshold (taxable supplies of over AED 375,000 annually) has to sign up with the FTA and submit VAT returns on a regular basis.

Being a VAT-free supplied business or even a zero-rated supplied business, you may still be called to submit a return with the indication that no VAT is payable.

Voluntarily registered businesses (over AED 187,500) also have to submit returns according to their allocated tax period.

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Process of VAT Return Filing in the UAE

Filing a VAT return in the UAE involves several essential steps to ensure compliance with the Federal Tax Authority (FTA) regulations:

1. Register on the FTA Portal

Taxpayers must first register on the official Federal Tax Authority (FTA) portal using their Emirates ID. Once registered, they gain access to the VAT system, which allows them to submit their VAT returns electronically.

2. Use of e-DIRECT Platform

To simplify the process, the FTA has introduced an online platform called “e-DIRECT”, which provides a streamlined interface for VAT return filing. This platform helps businesses manage submissions efficiently and securely.

3. Third-Party VAT Filing Services

Businesses may also choose to outsource the VAT filing process to authorized tax agents or VAT consultants in the UAE. These professionals offer expert assistance in preparing and submitting VAT returns accurately and on time, ensuring full regulatory compliance.

4. Maintain Accurate Financial Records

Corporations are required to maintain clear and organized records of all taxable supplies, purchases, and input/output VAT as per UAE VAT laws. Proper bookkeeping is essential for generating accurate VAT returns.

5. Monitor VAT Transactions and Deadlines

Businesses should keep a close watch on all VAT payments and collections during each tax period. Staying informed about VAT return deadlines is crucial to avoid penalties for late or incorrect filings.

6. Compliance and Penalties

Failure to submit VAT returns within the specified timeframe or non-compliance with FTA guidelines can result in monetary penalties. Hence, businesses need to stay updated with the latest VAT rules and deadlines.

Also Read: VAT Late Payment Penalty in UAE

Period and Deadlines of Filing Taxes

Turnover FTA allocates a period of tax to every registered business:

• Quarterly filing – in case of businesses that have a turnover of less than AED 150 million.
• Filing monthly – when the turnover of the business is AED 150 million or higher.
• All returns should be filed within 28 days after the expiry of the tax period.

For example:

Assuming you have a tax year that runs to 30 June your tax year will be due by 28 July.

Failure to meet the deadline will cause administrative punishment according to the tax system in the UAE.

Gearing to prepare VAT Returns in UAE.

It is very crucial that you have all your financial information ready before commencing the filing process. Here’s what to prepare:

• VAT Registration: Establish check and active TRN on the FTA portal.
• Proper Financial Documents: Have good tax invoices, credit/debit notes, bank statements and purchase records.
• Sort Supplies: Determine standard-rated, zero-rated and exempt supplies.
• Compute Output VAT: The VAT that you charged on sales and services.
• Compute Input VAT: VAT that you paid on business expenses eligible.
• Calculate Net VAT: Subtract your input VAT with the output VAT to get your amount due or refund.
• FTA Account Access: Make sure that there are logins into the e-Services portal of FTA (eservices.tax.gov.ae).

How to File VAT Return in UAE by FTA Portal

To apply for the return of VAT in the UAE, the person needs to use electronic media through the FTA portal. In this way, the person gets to apply for online VAT return services.

Here are some of the easy steps that are to be followed to apply for a VAT return in the UAE;

1. Visit the FTA Portal

The first step that needs to be followed by the person is visiting the online portal of FTA at tax.gov.ae. We already know the reason for using the online portal, as there are no offline ways of approaching the FTA for the sake of VAT return filing in Dubai. That is why there is no other way other than using the online portals for the application.

2. Click the Return Filing

You will see a lot of options after visiting the online portal. After visiting the online portal, you will have to click on the option of return filing. You will find this option basically under the e-services section.

3. Log in to the FTA Portal

Now the third step would be logging in to the service portal of FTA. There is nothing complex about logging in. All you need is to log in using your unique TIN and password. This will help you log in.

4. Fill the Form

After logging in, fill in your VAT form by using all the details that you are asked for. Usually, you will be asked about your business details, transactions, tax liability, penalties (if any), etc. The sales and all other outputs, as well as expenses, and upload the required documents, bills, etc. For the sake of filling in the other inputs, you must fill them all in as follows:

• The net amounts, excluding VAT
• The VAT amount

Filling out the form is a very important thing that should not be neglected at all. People should pay a lot of attention while filling out their forms, and they should be accurate without any mistakes.

5. Submit the Form

Make sure that you review your form accurately before submitting it, as there should be no mistakes in it at all. Do not leave any space without filling it.

After you think that you are satisfied with your form, you can submit it.

As we all know, there is no chance of mistakes in such application forms, so we need to be extra careful about such things. This is the only way we can reduce the risk of any mistakes. After all this, click on the submit button to submit your application form

6. Last Payment

You will see another tab named My Payments. You will have to pay your last payment through that option. Another thing that you must pay attention to is the last date of the filing of the application. This is because there are chances that you submit your application and then come to know that the last date for the filing of the application has passed.

So, it is always better to be on the safe side.

Documents Requirements for VAT Return Filing in UAE

• Trade License
• Tax Registration Certificate
• Tax Invoices
• Purchase Invoices
• Financial Reports and Bank Statements
• Import Declarations
• Export Declarations
• Credit Notes and Debit Notes
• Audited Financial Reports

VAT Return Filing Due Date in UAE

In the UAE, VAT-registered businesses are required to file their VAT returns on a quarterly or monthly basis, depending on their assigned tax period by the Federal Tax Authority (FTA). The standard due date for filing VAT returns and making payments is 28 days after the end of each tax period.

Quarterly VAT Filing Deadlines in UAE

For most businesses, VAT returns are submitted every quarter. Below is a general schedule for quarterly VAT return due dates:

If the 28th falls on a weekend or a UAE public holiday, the deadline is extended to the next working day.

Monthly VAT Filing Due Date in UAE

Some businesses, especially those with annual turnover exceeding AED 150 million, may be required by the FTA to file VAT returns every month. In such cases, the due date is still 28 days after the end of each month.

Late VAT Filing Penalties in UAE

Failing to submit VAT returns or make payments on time can result in administrative penalties, including:

• AED 1,000 for the first late filing.

• AED 2,000 for repeated offenses within 24 months.

• Interest on late payments is accumulating over time.

To avoid fines and ensure compliance, businesses should mark their tax periods and due dates in advance and seek professional VAT advice when needed.

Scope of Registering for VAT 

One of the key criteria for VAT registration in the UAE is the turnover threshold. VAT registration is mandatory for all businesses in the UAE that have annual taxable supplies and imports exceeding AED 375,000, and voluntary VAT registration applies to those who have an annual taxable supply and import value above the AED 187,500 threshold. 

The VAT return filing process in the UAE involves several stages, including calculating your VAT liability, completing VAT return forms, and submitting them electronically to FTA via the e-Services portal, replying to any queries from FTA within 14 days of receiving the query, and keeping all applicable records. 

Completing VAT Affairs Correctly: Avoiding Penalties

FTA penalties and fines can be heavy if you delay, misreport, or fail to pay VAT. Common mistakes include:

• Late submission of returns
• Incorrect reporting of zero-rated or exempt supplies
• Under-declaration of output VAT
• Claiming ineligible input VAT

A proactive approach — maintaining digital records, using accounting software, and conducting internal reviews — will ensure your VAT affairs remain compliant and stress-free.

If you find the process complex, hiring a tax consultant like Farahat & Co. can save time and prevent errors.

How to Register for VAT?

To register for VAT in the UAE, you must submit a VAT registration application form as per the Federal Tax Authority regulations. You will need to provide necessary supporting documents such as a business license, trade name certificate, passport copies of directors/shareholders, etc.

The entire process may take up to 5-10 working days after submitting the required documents. 

Once the VAT registration application is approved by the FTA, the registered VAT payer will receive a VAT registration number, which must be mentioned in the VAT return filing. VAT return filing should be done periodically to ensure the business is VAT-compliant. 

VAT returns should be filed online through the FTA portal or accredited VAT agents in the UAE. It is important to submit VAT returns on time and make timely payments of VAT liabilities to avoid any penalties imposed by the FTA. 

The VAT return filing process in the UAE must be done correctly and on time; otherwise, you might face a penalty for non-filing of VAT returns in the UAE or fines from the Federal Tax Authority (FTA).

Businesses must also ensure that all applicable records are kept up-to-date to avoid any complications with the VAT return filing process. 

Conclusion

Filing your VAT Returns in the UAE is essential to keep track of your VAT payments and to ensure compliance with the VAT regulations.

With the assistance of a top tax agent in Dubai, filing VAT returns can be a seamless process. We provide comprehensive services that will take care of everything from registering your company for VAT to submitting your returns on time every month. Contact us today to get started. 

Frequently Asked Questions (FAQ)

1. What are the requirements for VAT return filing in Dubai?

You must have a valid TRN, proper accounting records, accurate VAT calculations, and access to the FTA’s e-Services portal to file your VAT return.

2. How to file a VAT return in the UAE step by step on the FTA portal?

Log in to the FTA portal → Select “VAT201 – VAT Return” → Choose tax period → Fill the form → Validate → Submit → Pay VAT if due.

3. How to file a VAT return in Dubai online?

All VAT returns are filed online via the FTA portal. Log in, enter details in the form, and submit before the due date.

4. What is the VAT return filing format in the UAE?

The form follows FTA’s standard format with fields for taxable supplies, reverse charge supplies, exempt and zero-rated supplies, adjustments, and input VAT.

5. What is the VAT return filing due date in the UAE?

VAT returns must be filed within 28 days after the end of each tax period.

6. What is the UAE VAT return due date for monthly filings?

For monthly returns, the same 28-day deadline applies from the end of that month.

7. Who is eligible to file monthly VAT returns in the UAE?

Businesses with annual turnover above AED 150 million or as specified by the FTA.

8. Who files VAT returns?

All VAT-registered businesses and individuals operating within the UAE.

9. How to file VAT return manually?

Manual filing is not allowed — all submissions must be online through the FTA portal.

10. How to make a VAT return file?

Prepare your sales, purchases, input and output VAT data, verify against FTA rules, and fill the VAT201 form online in the portal.

Stay Compliant, Stay Ahead with Farahat & Co.

The UAE’s tax environment is built to be transparent, efficient, and globally competitive. Filing your VAT returns accurately and on time not only ensures compliance but also demonstrates your commitment to operating ethically in a progressive and modern country.

If managing your VAT feels overwhelming, consult a registered tax agent like Farahat & Co. to ensure your VAT affairs are complete, compliant, and penalty-free.