How to File a VAT Return in the UAE
Every VAT-registered business files a VAT 201 return each tax period on EmaraTax, and pays by the 28th of the following month. Here is how the return works, what goes in it, and the deadlines that matter.
Filing a VAT return is a routine that catches surprisingly many businesses out — not because it is hard, but because the deadline is unforgiving and a "quiet" period still needs a return. This guide walks through when you file, what the VAT 201 return contains, and how to submit it on EmaraTax.
When is your VAT return due?
Your VAT return and the payment are both due by the 28th day of the month following the end of your tax period. If your quarter ends on 31 March, the return and payment are due by 28 April. There is no separate, later date for payment — file and pay together. Miss it and administrative penalties for late filing and late payment apply, and they stack.
How often do you file?
The FTA assigns your tax period — you do not choose it. The standard tax period is three calendar months (quarterly), which is what most businesses are given. For large businesses the FTA may assign a monthly period; in practice it does this for businesses with annual turnover at or above AED 150 million. Check the tax period shown against your registration in EmaraTax rather than assuming.
What's in the VAT 201 return?
The return — the VAT 201 — nets what you owe against what you can reclaim:
- Output tax — the VAT on your sales, split across standard-rated (5%), zero-rated and exempt supplies, plus VAT you must self-account for under the reverse charge on certain imports.
- Input tax — the recoverable VAT you paid on business purchases and expenses.
- Net VAT — output tax minus recoverable input tax. A positive figure is payable to the FTA; a negative figure is a refund position you can carry forward or reclaim.
How to file, step by step
- Log in to EmaraTax and select the correct taxable person.
- Open the VAT 201 return for the current tax period.
- Enter your output tax figures — standard-rated, zero-rated, exempt and reverse-charge supplies.
- Enter your recoverable input tax on purchases and expenses.
- Review the calculated net VAT payable or refundable.
- Submit the return, then pay any VAT due by the 28th using the portal's payment options.
Keep the records behind every figure — invoices issued and received, and the workings — for at least five years, in case the FTA asks.
Nil returns and refunds
Two things trip people up. First, a nil return is still mandatory: if you had no activity in a period, you still file a return showing zeros — "no activity" is never the same as "no filing", and this is the slip that most often catches voluntarily-registered businesses. Second, when your input tax exceeds your output tax, you are in a refund position — you can carry the balance forward to the next period or apply to the FTA for a refund through the portal.
Penalties for late or wrong returns
Late filing, late payment and errors each carry their own administrative penalties, and a single missed deadline can trigger more than one. The framework for VAT and tax-procedures penalties was updated by Cabinet Decision No. 129 of 2025 (in force 14 April 2026), so confirm current amounts on the FTA portal. The wider VAT rules — registration, thresholds and the catch-outs — are in our UAE VAT registration and filing guide, and the penalty changes in our guide to the new penalty regime.
How QuickTax helps
We prepare and file your VAT 201 every period from clean books, reconcile output and input tax so the numbers hold up, file nil returns when a period is quiet, and make sure the payment lands before the 28th — so the deadline is never a surprise.
See how our accounting and tax service works →
This material is for reference and is not tax advice. Always verify current requirements on the official resources of the FTA and the UAE Ministry of Finance.
What this means for you
VAT filing isn’t complicated, but it’s unforgiving of the small stuff — the deadline and the nil return catch people most. Three things to act on:
File and pay by the 28th
The VAT 201 return and the payment share one deadline: the 28th of the month after your tax period ends. Late filing and late payment are separate penalties that both bite.
File every period, even a quiet one
A nil return is mandatory when you have no activity. Skipping it because “there was nothing to report” still counts as a late filing.
Know your period and your position
The FTA assigns your tax period (usually quarterly; monthly for large filers). Reconcile output against input tax each period — if input exceeds output, carry it forward or claim the refund.
Frequently asked questions
What is the deadline to file a VAT return in the UAE?
Both the return and the payment are due by the 28th day of the month following the end of your tax period — for a quarter ending 31 March, that is 28 April. There is no separate later date for payment: file and pay together, or late-filing and late-payment penalties both apply.
Do I have to file a VAT return if I had no sales?
Yes. A nil return is mandatory for every assigned tax period, even one with no activity. 'No activity' is never the same as 'no filing', and a missed nil return still triggers a late-filing penalty — this is the slip that most often catches voluntarily-registered businesses.
How often do I file VAT returns — monthly or quarterly?
The FTA assigns your tax period; you do not choose it. The standard period is three calendar months (quarterly), which most businesses are given. The FTA may assign a monthly period to large businesses — in practice, those with annual turnover at or above AED 150 million. Check the period shown in EmaraTax.
What happens if my input VAT is more than my output VAT?
You are in a refund position. You can either carry the excess forward to offset VAT in the next period, or apply to the FTA for a refund through EmaraTax. Refund claims are reviewed by the FTA, so keep the invoices and records that support the input tax you recovered.