VAT Filing & Returns in the UAE
Once registered for UAE VAT, businesses must file periodic VAT returns with the FTA, declaring output VAT charged to customers, input VAT paid on business expenses, and the net VAT payable or refundable. Returns must be submitted and payment made within 28 days of the end of each tax period. Errors, late submissions, and missing payments all attract FTA penalties. ZAMA prepares and files your VAT returns accurately and on time, every period.
UAE VAT Return Requirements
Quarterly or Monthly
Filing Frequency
Most UAE businesses file VAT returns quarterly. The FTA may assign monthly filing periods for businesses with high turnover or specific risk profiles. Your filing frequency is determined at registration and shown in your FTA online account.
Every Tax Period
What Your Return Covers
Each VAT return must declare: standard-rated sales (5% VAT), zero-rated supplies, exempt supplies, imports subject to reverse charge, output VAT collected, input VAT paid on eligible business expenses, and the resulting net VAT position (payable to FTA or refundable).
28 Days
Payment Deadline
VAT payment is due simultaneously with your return, 28 days after the end of each tax period. Late payment carries a penalty of 2% of the unpaid tax immediately, escalating to 4% per month thereafter.
How ZAMA Files Your VAT Return
Transaction Review
We review your sales and purchase records for the tax period, ensuring all transactions are correctly classified: standard-rated, zero-rated, exempt, or outside scope.
Input VAT Verification
We confirm your input VAT claims are valid, checking that invoices meet FTA requirements (correct TRN, VAT amount stated, compliant format) before claiming them in your return.
Return Preparation & Filing
We prepare your VAT return and submit it through EmaraTax on your behalf. You receive a copy of the completed return and payment confirmation.
Ongoing Calendar Management
We proactively track your filing deadlines and notify you in advance of each return period, so there are no surprises, missed deadlines, or last-minute scrambles.
Frequently Asked Questions
VAT returns are due 28 days after the end of each tax period. For quarterly filers, this means four deadlines per year: 28 April, 28 July, 28 October, and 28 January. Your exact deadlines are visible in your EmaraTax account.
The FTA imposes a penalty of AED 1,000 for the first late filing, rising to AED 2,000 for each subsequent late filing within 24 months. Late payment carries an immediate 2% penalty on the unpaid amount, increasing to 4% per month if unpaid after one month.
Not all business expenses are eligible for input VAT recovery. Entertainment expenses and costs associated with exempt supplies are blocked from recovery. Motor vehicles used for non-business purposes carry a 50% input VAT restriction. ZAMA ensures your input VAT claims are accurate and fully defensible in the event of an FTA audit.
Errors on previously submitted VAT returns can be corrected in the current return (for minor errors within the AED 10,000 threshold) or through a voluntary disclosure (for larger errors or errors from earlier periods). ZAMA handles voluntary disclosures, see our Voluntary Disclosures page for full details.
Never Miss a VAT Deadline Again.
ZAMA manages your entire VAT return cycle: review, preparation, filing, and payment tracking, so your business stays fully compliant, every quarter.