Once your business is registered for VAT, you must file a VAT return every tax period, whether you made sales or not. Filing on time and getting the numbers right is what keeps you clear of penalties.
This guide explains when returns are due, what goes into them, and how to file on EmaraTax step by step. The rules are the same in every emirate.
When Is a VAT Return Due?
Most businesses file quarterly. The FTA sets your tax periods when you register, and some larger businesses are set to monthly. Your return and any VAT you owe are due by the 28th day after the tax period ends.
| Example quarter | Return and payment due |
|---|---|
| 1 January – 31 March | 28 April |
| 1 April – 30 June | 28 July |
| 1 July – 30 September | 28 October |
| 1 October – 31 December | 28 January |
Your quarters may not follow the calendar year. Check the exact dates in your EmaraTax account rather than assuming.
What Goes Into a VAT Return?
The return compares the VAT you charged with the VAT you paid:
- Sales at 5%, split by the emirate where each sale was made: Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah or Fujairah
- Zero-rated sales, such as most exports, and exempt sales
- Imports and services bought from abroad that fall under the reverse charge
- Purchases and expenses with VAT you are allowed to reclaim
If the VAT you charged is higher than the VAT you can reclaim, you pay the difference. If it is lower, you have excess VAT that can be refunded or carried forward.
How to File on EmaraTax: Step by Step
- Close your books for the period. Record every sales and purchase invoice, and reconcile your bank accounts.
- Sign in to EmaraTax with UAE Pass and open your taxable person profile.
- Open the VAT return for the period that is due.
- Enter your sales for each emirate, then zero-rated, exempt and reverse charge amounts.
- Enter your purchases and the VAT you are reclaiming.
- Review and submit. Check the totals against your books before you confirm the declaration.
- Pay any VAT due by the same deadline, using the payment options in EmaraTax.
Most problems start at step 1. Up-to-date bookkeeping makes filing quick and accurate.
Excess VAT and Refunds
If you reclaim more VAT than you charge, for example in a month with large purchases, you can carry the excess forward to future returns or ask the FTA for a refund.
Since 1 January 2026, excess VAT must be used or refunded within 5 years of the end of the tax period it came from. After that, it is lost. If you have an old credit balance, review it now.
Penalties to Avoid
New FTA penalty rules have applied since 14 April 2026:
- Late filing leads to a penalty, so file on time even if you can't pay in full yet.
- Late payment costs 14% per year on the unpaid VAT, charged monthly.
- Mistakes carry no penalty if corrected before the due date. After that, a voluntary disclosure is usually needed, with a penalty of 1% per month on the difference until you submit it.
Common Mistakes to Avoid
- Reclaiming VAT without a valid tax invoice. No proper invoice usually means no refund.
- Reclaiming blocked costs. VAT on things like entertaining non-employees, or cars available for personal use, generally can't be reclaimed.
- Reporting sales in the wrong emirate. Each sale goes under the emirate where it was made.
- Forgetting the reverse charge on imports and services bought from abroad.
- Skipping a nil return. No sales still means you must file.
- Not checking supplier TRNs. Our guide on how to verify a TRN shows how in under a minute.
Not registered yet? Start with our guide on how to register for VAT in the UAE.
This guide is general information based on FTA rules as of 21 October 2026. Tax rules change, so speak to a consultant before acting on it.