# UAE VAT Return (Quarterly)

Country: United Arab Emirates
When: 28 days after the end of each tax period. Registered businesses must keep VAT records for five years. A business assigned a monthly tax period by the FTA files by the 28th of the following month.

Quarterly VAT return for most UAE businesses (some larger taxpayers file monthly). Due 28 days after the end of each tax period via EmaraTax. A business must register for VAT when taxable supplies and imports in the previous 12 months exceeded AED 375,000, or are expected to exceed it in the next 30 days. A business can register voluntarily if supplies and imports or taxable expenses exceeded AED 187,500. Late registration carries a fine of AED 10,000. The standard rate is 5 percent.

## 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.

## What happens if you miss it

Cabinet Decision No. 129 of 2025, in force from 14 April 2026, amended the penalty table in Cabinet Decision No. 40 of 2017. The late payment penalty is now 14 percent per annum on the unpaid tax, calculated monthly, replacing the earlier 2 percent, 4 percent and daily 1 percent structure. The earlier table fixed the late filing penalty at AED 1,000 for the first offence and AED 2,000 for a repeat, so check the amended table for the current amounts.

## Submission 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

## Documents you need

- Sales and purchase tax invoices and credit notes for the period
- Import and customs documents
- Reverse charge calculations for services from non-UAE suppliers
- Bank statements and general ledger
- Export and zero-rating evidence such as shipping documents

## 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)
- Treating a late return as a payment-only problem: the late filing penalty and the late payment penalty are separate

Source: https://tax.gov.ae/en/taxes/vat.aspx