VAT Return Filing

All UAE taxpayers should file VAT returns with the Federal Tax Authority (FTA) on a quarterly basis. Returns must be filed according to the procedures specified in the VAT legislation, within 28 days from the end of the tax period. Taxpayers will file their returns using the e-services portal.

It is necessary for all the taxable businesses to keep their books in an organized and standardized form and must keep all the documents to avoid penalty and fines. All the accounts and books should be organized and must be in a standardized format in order to submit the VAT Return filing.

How to file VAT return?

You must file for tax return electronically through the FTA portal: Before filing the VAT return form on the portal, make sure you have met all tax returns requirements.

When are businesses required to file VAT return?

Taxable businesses must file VAT returns with FTA on a regular basis and usually within 28 days of the end of the ‘tax period’ as defined for each type of business. A ‘tax period’ is a specific period of time for which the payable tax shall be calculated and paid. The standard tax period is:

  • quarterly for businesses with an annual turnover below AED150 million
  • monthly for businesses with an annual turnover of AED150 million or more.

The FTA may, at its choice, assign a different tax period for certain type of businesses. Failure to file a tax return within the specified time frame will make the violator liable for fines as per the provisions of Cabinet Resolution No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE.

VAT Return Filing in UAE

Following steps should be take care of before filing VAT Return:

  1. All amounts should be in AED Currency
  2. All amounts should be rounded off to the nearest figure of the fills
  3. All mandatory fields should be filled

After VAT Filing, the details in the VAT Return Form, the net amount payable will be automatically calculated. In case where the payable value is negative, you will have two options – To get a refund or to carry forward the amount to the next Tax period.


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