28 days after the end of each tax period.
UAE VAT Return (Quarterly)
Quarterly VAT return for most UAE businesses (some larger taxpayers file monthly). Due 28 days after the end of each tax period via EmaraTax.
Who this applies to
- VAT-registered UAE businesses (mandatory above AED 375,000 turnover)
- Voluntarily registered businesses (above AED 187,500)
What to file
VAT return showing standard rated supplies, zero-rated, exempt, imports, reverse charge, and net VAT payable.
How to file
Online via EmaraTax. Submit and pay in one workflow.
Payment due
Same date as the return — pay via e-Dirham, GIBAN bank transfer.
Penalties for missing this deadline
AED 1,000 first late filing, AED 2,000 repeated. Late payment: 2% immediate, 4% from day 7, 1% per day thereafter (max 300%).
Filing checklist
- Reconcile sales and output VAT for the period
- Identify zero-rated (exports, healthcare, education) vs standard
- Calculate input VAT recoverable
- Apply reverse charge for imports of services from non-UAE suppliers
- File and pay via EmaraTax
Common mistakes to avoid
- Reclaiming input VAT on entertainment (entertainment is 50% deductible for CT but 100% blocked for input VAT)
- Forgetting reverse charge for imported services
- Treating zero-rated as exempt (different — both = no VAT, but only zero-rated permits input recovery)
Never miss a United Arab Emirates deadline
AccountsOS tracks every Federal Tax Authority (FTA) and Department of Economic Development (DED) / Free Zone Authority deadline and reminds you weeks ahead.
Try Free