Key points
- VAT-registered businesses file a VAT 201 return on EmaraTax for every tax period, usually quarterly.
- The return and payment are due within 28 days after the end of the tax period.
- Box 1 splits standard-rated sales by emirate.
- Reverse charge VAT appears both as output tax (box 3) and input tax (box 10).
- Keep VAT records for at least five years.
Tax periods and due dates
The FTA gives each registered business a tax period, normally quarterly, sometimes monthly. The VAT return and any VAT payable are due within 28 days after the period ends. For the quarter ending 30 September, that is 28 October.
What goes in each box
| Box | What to enter |
|---|---|
| 1a–1g | Standard-rated supplies (5%) by emirate: Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, Fujairah |
| 2 | Tax refunds provided to tourists |
| 3 | Supplies subject to the reverse charge (imported services and goods) |
| 4 | Zero-rated supplies, such as exports |
| 5 | Exempt supplies |
| 6–7 | Goods imported into the UAE and adjustments |
| 8 | Total sales and output tax |
| 9 | Standard-rated expenses and recoverable input tax |
| 10 | Supplies subject to the reverse charge (input side) |
| 11 | Total expenses and input tax |
| 12–14 | Total VAT due, recoverable tax and net VAT payable or refundable |
Step-by-step
- Make sure all sales and purchase invoices for the period are posted.
- Check the VAT code on every line: standard, zero-rated, exempt, reverse charge, out of scope.
- Reconcile output and input VAT accounts to the ledger.
- Fill the boxes, review them, and keep a working file.
- Submit on EmaraTax and pay any VAT due by the deadline.
Common mistakes
- Claiming input VAT without a valid tax invoice
- Reporting sales under the wrong emirate
- Forgetting reverse charge VAT on imported services
- Claiming VAT on blocked expenses, such as entertainment for non-employees
- Recording credit notes in the wrong period
Let your software fill the return
In Ledgerline ERP, Khayyat and Bayline, VAT return figures come straight from your invoices and bills. Tax firms can use Tax Practice Desk to prepare, review, approve and file VAT 201 returns for every client.
Frequently asked questions
What is the UAE VAT rate?
The standard rate is 5%. Some supplies are zero-rated and some are exempt.
Can I file a VAT return late if there is nothing to pay?
No. A return must be filed for every tax period by the due date, even if no VAT is payable. Late filing carries a penalty.
How do I correct a mistake in a filed return?
Small errors can usually be corrected in the next return. Larger errors need a voluntary disclosure on EmaraTax. Check the current FTA thresholds.
How long must I keep VAT records?
At least five years after the end of the tax period, and longer for some real estate records.
This guide is general information, not tax or legal advice. Rules change, so check the latest guidance from the Federal Tax Authority, the Ministry of Finance or MOHRE, or speak to a registered adviser.