VAT return filing in Dubai
Every VAT-registered business in the UAE must file a return for each tax period, usually every quarter, by the 28th day after the period ends. We reconcile your sales and purchases to your books, check your input VAT claims, and submit the return through your EmaraTax account. You approve every figure before it goes to the FTA.
Who needs this
- VAT-registered businesses that file quarterly or monthly returns
- Owners who currently file their own returns and want a second pair of eyes on the figures
- Businesses that import goods or buy services from abroad and need reverse charge handled correctly
- Companies with a newly issued TRN that are approaching their first return
- Registered businesses with little or no activity that still need to file nil returns
What's included
- Reconciliation of sales and purchases to your accounting records and bank statements
- Review of tax invoices to confirm each input VAT claim is supported
- Correct treatment of standard-rated, zero-rated and exempt supplies
- Reverse charge on imported services and goods
- Customs import figures matched to your return
- Sales split by emirate, as the return form requires
- Preparation of the return for your approval and submission through EmaraTax
- Payment amount and reminder before the deadline
- A short summary report for each period, kept on file for future audits
Documents we'll ask for
- Sales invoices or a sales register for the period
- Purchase and expense invoices for the period
- Bank statements for all business accounts
- Credit notes issued and received
- Customs import declarations for goods brought into the UAE
- Invoices from overseas suppliers of services
- An export of your accounting software ledger, if you use one
How it works
- Step 1
Request records at period end
Within a few days of the period closing, we send you a request for that period's invoices, statements and customs records, or pull them from your accounting software.
- Step 2
Reconcile and review
We match sales and purchases to your books and bank, check invoices for missing details, and flag any input VAT that cannot be recovered.
- Step 3
Send you the draft
You receive the draft return with a short explanation of the main figures and any issues we found. We answer your questions before anything is filed.
- Step 4
Submit and confirm payment
After your approval, we submit the return through EmaraTax and send you the acknowledgement and the amount to pay before the 28th-day deadline.
What goes into a UAE VAT return
The VAT return reports your output tax and your input tax for the period. On the sales side, standard-rated supplies are split by emirate, and zero-rated supplies, exempt supplies, imports and reverse charge supplies each have their own box. On the purchase side, you report the expenses on which you are recovering VAT.
The result is either VAT payable to the FTA or a credit in your favour. A credit can be carried forward to offset future returns, or you can request a refund. Either way, every number must be supported by invoices, contracts or customs documents that you can produce if the FTA asks.
Most errors we see are not complex. They are sales recorded in the wrong period, input VAT claimed on invoices that are not valid tax invoices, or imports left off the return entirely. A careful reconciliation each quarter catches these before they are filed.
Deadlines and payment
The return and any VAT due must reach the FTA by the 28th day after the end of the tax period. For a quarter ending 30 September, that is 28 October. For a quarter ending 31 December, it is 28 January. If the 28th falls on a weekend or holiday, check the FTA guidance on the due date rather than assuming you get extra time.
Filing and payment are separate steps. Submitting the return on time does not stop late payment charges if the money arrives late. From 14 April 2026, late payment is charged at 14% per year, calculated monthly, under Cabinet Decision No. 129 of 2025.
We work to an internal deadline about a week before the FTA's, so there is time for your approval and for the payment to clear.
VAT return filing prices
Our fee is set by the number of transactions in the quarter. Prices are per quarter, in AED and excluding 5% VAT.
Up to 50 transactions: AED 250. 51 to 100 transactions: AED 500. 101 to 200 transactions: AED 600. 201 to 300 transactions: AED 750. 301 to 500 transactions: AED 900. Over 500 transactions: custom quote.
If you also take our Accounting & Bookkeeping and corporate tax services, a 10% bundle saving applies to the recurring fees.
Input VAT: what you can and cannot recover
You can recover VAT on costs used to make taxable supplies, provided you hold a valid tax invoice or the required import documents. VAT on costs used to make exempt supplies generally cannot be recovered, and businesses that make both kinds of supply need to apportion.
Some input VAT is blocked by law. The main examples are entertainment for people who are not employees, motor vehicles available for personal use, and goods or services provided to employees for their personal benefit. Claiming these is one of the most common reasons returns are later corrected.
From 1 January 2026, a 5-year limit applies to claiming refunds of excess input tax. If you hold a credit balance, we check its age and advise whether to claim it.
Reverse charge and imports
When you buy services from an overseas supplier, or import goods, you usually account for the VAT yourself under the reverse charge. You report it as output tax and, if the cost relates to your taxable business, recover it as input tax in the same return. The net effect is often zero, but both sides must be reported.
From 1 January 2026, you no longer need to issue a self-invoice for reverse charge supplies. You still need to keep the supplier's invoice, the contract and proof of payment, because those are the documents the FTA will ask for.
Goods imported through UAE customs appear in the FTA's records against your TRN. We match customs declarations to your return so the figures agree with what the FTA already holds.
Correcting a mistake in a past return
If you find an error in a return already filed and the tax difference is AED 10,000 or less, you can usually correct it in the next return. If the difference is more than AED 10,000, you must file a voluntary disclosure.
From 14 April 2026, the penalty on errors corrected by voluntary disclosure dropped to around 1% per month of the tax difference. Check the FTA penalty table for your case. We prepare the disclosure with a clear explanation of the error and the corrected figures.
If you take us on after filing your own returns for a while, we review the last few periods as part of onboarding. It is better to find a problem in your own review than in an FTA audit, where the options for correcting it are narrower.
Penalties and risks to avoid
Late filing
A fixed penalty applies for filing a VAT return after the deadline. Some fixed penalties changed from 14 April 2026, so check the FTA penalty table for the current amount.
Late payment
From 14 April 2026, unpaid VAT is charged at 14% per year, calculated monthly.
Incorrect returns
Errors above AED 10,000 must be corrected by voluntary disclosure, which attracts a penalty of around 1% per month of the tax difference from 14 April 2026.
Questions about VAT return filing
When is my UAE VAT return due?
By the 28th day after the end of your tax period. For a quarter ending 30 September, the return and payment are due by 28 October.
Do I need to file a VAT return if I had no sales?
Yes. Every registered business must file a return for each tax period, even if there was no activity. This is called a nil return.
How much does VAT return filing cost in Dubai?
Our VAT return filing starts from AED 250 per quarter (excl. VAT) for up to 50 transactions. The fee rises by transaction band to AED 900 for 301 to 500 transactions, with a custom quote above that.
What if I cannot pay the VAT on time?
File the return on time anyway, so you avoid the late filing penalty. From 14 April 2026, unpaid VAT is charged at 14% per year, calculated monthly, so pay as soon as you can.
How do I correct a mistake on a VAT return I already filed?
If the tax difference is AED 10,000 or less, you can usually correct it in your next return. Above that, you must submit a voluntary disclosure through EmaraTax.
Can I change from quarterly to monthly VAT returns?
The FTA sets your tax period when you register. You can request a change through EmaraTax, and the FTA decides whether to approve it.
Related services
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