How to file your UAE VAT return, box by box

• The UAE standard VAT rate is 5%. (source, as of 20 October 2026)
• A VAT return and any VAT payable are due no later than the 28th day after the end of the tax period. (source, as of 20 October 2026)
• The standard VAT tax period is three calendar months. (source, as of 20 October 2026)
• Late filing of a VAT return: AED 1,000 the first time, AED 2,000 for a repeat within 24 months (from 14 April 2026). (source, as of 20 October 2026)
• Late payment: a monthly penalty at 14% a year on unpaid VAT, for each month or part of a month (from 14 April 2026). (source, as of 20 October 2026)
• VAT registration is mandatory above AED 375,000 of taxable supplies and imports; voluntary above AED 187,500. (source, as of 20 October 2026)

A registered business files a VAT return for every tax period. The return must reach the Federal Tax Authority (FTA), and any VAT you owe must be paid, no later than the 28th day after the period ends. The FTA’s filing guide adds that if the 28th falls on a weekend or national holiday, the deadline moves to the next working day.

The standard tax period is three calendar months. The FTA can assign a different length, and your EmaraTax account shows the periods that apply to you.

Check the FTA’s tax calendar for holiday shifts before relying on these dates.

You’ll file faster if these are ready before you log in:

• Sales for the period, split by VAT treatment: standard-rated (by emirate), zero-rated, exempt and out of scope.
• Credit notes issued, so they reduce the right figures.
• Purchases and expenses with VAT, with the tax invoices behind them.
• Purchases from abroad where you account for VAT under the reverse charge.
• Imports through UAE customs for the period.
• Adjustments: for example, input VAT you can’t recover on blocked expenses.

If your bank statements aren’t reconciled to your invoices and bills, start there. A return is only as good as the books behind it.

1. Log in to EmaraTax and open your taxable person profile.
2. Go to VAT and open the VAT returns list. Choose the open period and click to start the VAT201 return.
3. Read and confirm the instructions, then click Start.
4. Enter the amount and VAT for each box that applies (see the next section). You can also download the FTA’s offline template, complete it and upload it.
5. Answer whether you used the Profit Margin Scheme in the period.
6. Save as draft if you need to check something.
7. On Review and Declaration, check every section, tick the declaration and click Submit.
8. Pay any VAT due through EmaraTax before the deadline.

VAT on sales and all other outputs

VAT on expenses and all other inputs

Net VAT due

Two common mistakes: putting the full VAT on blocked expenses (such as entertainment) in box 9, and forgetting to enter reverse-charge purchases in both box 3 and box 10.

The VAT law requires a return for each tax period. A quiet quarter is no exception: file the return with zeros where nothing applies, by the same deadline. Missing a nil return still counts as late filing.

Pay the VAT shown in box 14 so that it reaches the FTA by the same 28-day deadline as the return.

From 14 April 2026, the penalties under Cabinet Decision No. 40 of 2017 (as amended by Cabinet Decision No. 129 of 2025) are:

• Late return: AED 1,000 the first time; AED 2,000 for a repeat within 24 months.
• Late payment: a monthly penalty at 14% a year on the unpaid VAT, for each month or part of a month, from the day after the due date.
• Incorrect return: AED 500, unless you correct it before the filing deadline, or by voluntary disclosure where the correction doesn’t change the tax due.

If you find a mistake after the deadline, correct it with a voluntary disclosure. The penalty is lower when you disclose before the FTA tells you it will audit you.

Yako keeps your books in AED from the bank statements you upload (PDF, CSV or Excel; there’s no direct bank feed) and the invoices and bills you record. Each line carries its VAT treatment, and Yako lays the return out in the same VAT201 boxes, ready to type into EmaraTax.

A few honest limits:

• Box 9 assumes all input VAT is recoverable, so adjust it for blocked items.
• Tourist refunds and customs imports (boxes 2, 6 and 7) aren’t tracked and show zero.
• Yako doesn’t submit the return. You, or your accountant, file in EmaraTax.

After you file, record the filing and attach the payment receipt, so each period keeps its proof. If you want a second pair of eyes, give your accountant time-limited access to review the return first.

More on VAT and tax compliance in Yako and UAE VAT and Corporate Tax. If your financial year has ended, see the UAE Corporate Tax return guide. Not registered for Corporate Tax yet? See UAE Corporate Tax registration: deadlines and the AED 10,000 penalty.

When is my UAE VAT return due?

The return must reach the FTA, and any VAT payable must be paid, no later than the 28th day after the end of your tax period. For a quarter ending 30 September 2026, that is 28 October 2026. The FTA's filing guide says the deadline moves to the next working day when the 28th falls on a weekend or national holiday.

How do I file a VAT return in the FTA portal?

Log in to EmaraTax, open your taxable person profile, go to VAT returns and start the VAT201 return for the open period. Enter the amounts and VAT for each box, review the totals the system calculates, confirm the declaration and submit. Then pay any VAT due before the deadline.

Do I have to file a VAT return if I had no sales?

Yes. The VAT law requires a registered business to submit a return for each tax period, so a quarter with no sales or purchases is still filed, with zeros in the boxes that don't apply.

How do I calculate the VAT payable on my return?

Add up the VAT on your sales and other outputs (boxes 1 to 7), then subtract the VAT you can recover on purchases and other inputs (boxes 9 and 10). If the result is positive you pay it; if it is negative you have VAT to reclaim. EmaraTax calculates the totals in boxes 8 and 11 to 14 from what you enter.

What is the reverse charge in UAE VAT?

When you buy services or goods from a supplier outside the UAE that is not charging UAE VAT, you account for the VAT yourself instead of the supplier. On the return it goes in box 3 as output VAT, and you recover it in box 10 to the extent you are entitled to recover it.

What is the penalty for filing a UAE VAT return late?

From 14 April 2026, late filing costs AED 1,000 the first time and AED 2,000 for a repeat within 24 months. Late payment carries a monthly penalty at a rate of 14% a year on the unpaid VAT, charged for each month or part of a month.

How often do I file a VAT return in the UAE?

The standard VAT tax period is three calendar months, so most businesses file quarterly. The FTA can assign a shorter or longer period, and your EmaraTax account shows the periods that apply to you.

When must a business register for VAT in the UAE?

Registration is mandatory when taxable supplies and imports exceeded AED 375,000 over the previous 12 months, or are expected to exceed it in the next 30 days. A business may register voluntarily above AED 187,500.

• FTA: Filing VAT returns and making payments
• FTA: VAT201 VAT Returns form, Taxpayer User Manual (EmaraTax)
• FTA: Filing returns in 4 steps (deadline and working-day rule)
• Federal Decree-Law No. 8 of 2017 on VAT, and amendments (Art. 3 rate, Art. 72 returns)
• Cabinet Decision No. 52 of 2017, VAT Executive Regulation (Art. 62 tax period, Art. 64 return and payment)
• Cabinet Decision No. 40 of 2017 and amendments, incl. No. 129 of 2025 (penalties)
• FTA: Registration for VAT

Last reviewed 20 October 2026 against the FTA and Ministry of Finance sources listed on this page.

This guide is general information, not tax advice. For your own position, speak to a registered tax agent or your accountant.