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VAT Return Filing

VAT was introduced in the UAE on 1 January 2018 and applies to most goods and services. VAT-registered businesses are required to report the VAT they collect and pay to the Federal Tax Authority through periodic VAT returns. Accurate and timely filing helps businesses maintain compliance and avoid potential penalties.
Illustration explaining the concept and process of VAT return filing.

What is a VAT Return?

A VAT return is a document submitted by a VAT-registered business to the Federal Tax Authority (FTA) at regular intervals. It reports details such as output VAT collected from customers, input VAT recoverable on eligible purchases, and the resulting VAT payable or refundable.
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What is VAT Return Filing in UAE?

VAT return filing in UAE is a systematic process. You need to document all your tax payments and state the total value of the supplies and purchases made.


While filing a return, you must comply with UAE VAT laws and provide accurate information. Any error can lead to penalties, eventually harming your reputation.


Therefore, you consult an experienced tax agent in the UAE for return filing. It will save you from avoidable penalties while reducing your workload.
Overview of VAT return filing requirements for UAE-based businesses.
Overview of VAT liability calculation for accurate tax reporting.

How to Calculate VAT Liability?

When you purchase goods and services, you may pay VAT on eligible purchases, while businesses charge VAT on their taxable sales. VAT liability is generally determined by comparing the output VAT collected with the recoverable input VAT.


If the output VAT is higher than the recoverable input VAT, the difference may be payable to the Federal Tax Authority (FTA). If eligible input VAT exceeds output VAT, the business may have a refundable or credit position, subject to the applicable UAE VAT rules.


You can use our UAE VAT Calculator to calculate 5% VAT quickly, add VAT to an amount, or remove VAT from a VAT-inclusive price. For businesses preparing VAT returns, maintaining accurate records of output and recoverable input VAT is essential for accurate reporting and compliance.

What is the deadline for VAT Return filing in UAE?

If you own a taxable business, you should regularly file a VAT return. Most businesses file returns within 28 days (about 4 weeks) before the tax period ends (period as defined by the FTA for every type of business)


There are two different standard tax periods for VAT return filing:


  1. Quarterly for businesses that have an annual turnover of less than AED 150 million.
  2. Monthly for businesses which are having annual turnover of more than AED 150 million.


However, it is up to FTA to define a tax period for a business. The authorities may define a different tax period for certain types of businesses. This rule exists to reduce the risk of tax evasion and enhance businesses’ monitoring.


Suppose the VAT return filing or payment due date falls on a weekend or a national holiday. In that case, the deadline to file a VAT return or make a payment becomes immediately following the business day.
Illustration highlighting key VAT compliance dates and FTA regulations in the UAE.

The Easiest Way to File VAT Returns is to Outsource It

Outsource VAT return filing or entire VAT calculations to N R Doshi and Partners

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Step-by-step visual guide to filing VAT returns through the UAE FTA portal.

How to file VAT Return in UAE?

To file a VAT return in the UAE, access the VAT 201 form through the FTA e-services portal using your registered username and password.
Select VAT from the navigation menu, then choose VAT 201 – VAT Return and VAT 201 – New VAT Return to start the filing process.
Before filing, you can use NR Doshi’s UAE VAT Calculator to calculate 5% VAT and check your VAT figures. However, VAT filing involves several details, and errors can lead to compliance issues.
Businesses can also use our VAT return filing services for professional assistance. We help with VAT calculations, accounting, documentation, and the filing process.

Enter Taxpayer Details

Start by entering the TRN and taxable person’s details. If a tax agent submits the return, the relevant TAAN and TAN details may also be required.

One also needs to provide the tax agent and agency details. You also need to add VAT-related details such as:

  • VAT return period
  • The tax year-end
  • VAT return period reference number
  • VAT return filing due date

Now a window will pop up where you need to enter all the relevant information (collected through sales & other channels)

Then you need to provide information as to the VAT on expenses and other inputs. Moving forward, you must add the net VAT due along with the additional reporting details.

If you wish to focus on your core business processes, let us handle all the VAT-related work. We will calculate the VAT by going through all your invoices and accounting records and file the return accordingly. These steps will save time, and our professional approach will minimize the chances of errors.

Things to consider while filing a Tax return
  • Fill up information for all mandatory fields
  • Do not leave the amount fields empty. Enter ‘0’ if there is nothing to declare.
  • Make sure to enter all the amounts in United Arab Emirates Dirham (AED) up to two decimal places
  • Double-check the accuracy and completeness of the information provided to avoid fines and penalties.

Penalties related to VAT Return

  • If the taxable person fails to submit the VAT return within the specified timeframe, then he must pay a penalty of AED 1000 for the first time and AED 2000 in case of a repeated failure within 24 months (about 2 years).
  • If the taxable person fails to settle Payable Tax as per the VAT return or Tax Assessment within the timeframe, then,
    • 2% of the unpaid tax becomes due immediately
    • 4% of the unpaid tax becomes due on the 7th day following the deadline for payment
    • 1% daily penalty is charged on any amount that is still unpaid one calendar month following the deadline for payment, subject to a maximum of 300%.
Infographic detailing penalties for late VAT return filing and payment in the UAE.
  • If the taxable person files an incorrect tax return, then,
    • A fixed penalty of AED 3000 for the first time and AED 5000 in case of a repeated failure
    • 50% if the taxable person fails to make a voluntary disclosure or makes the voluntary disclosure after he is notified of the tax audit and the tax authority starts the tax audit process or after being asked for information relating to the tax audit, whichever takes place first
    • 30% if the taxable person makes the voluntary disclosure after being notified of the tax audit and before the authority starts the tax audit
    • 5% if the taxable person makes a voluntary disclosure before being notified of the tax audit by the authority.
  • Suppose the legal representative for the taxable person fails to file a VAT return within the specified time. In that case, the legal representative will have to bear an AED 1000 penalty for the first failure. Subsequent failures will attract an AED 2000 fine (especially if it is repeated within 24 months (about 2 years) of the first offense).

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Remain VAT compliant with the support of N R Doshi and Partners

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Why Choose N R Doshi and Partners?

N R Doshi and Partners has a team of expert VAT consultants to provide its clients with world-class VAT consulting services. We help you with the VAT return filing process and ensure the timely filing of your VAT returns as per the due dates (while complying with the VAT laws in the UAE)

Apart from VAT return filing, we also provide VAT Registration, VAT Deregistration, VAT Training, and VAT Accounting services. Contact us for your compliance requirements.

Team of professionals representing the core strengths of N R Doshi & Partners.

Our Strength

  • Our biggest strength is our reputation. With over 35 years of industry experience, we have exhaustive knowledge of the UAE market, how it functions while knowing how to deal with government authorities. Even if it is a new law or an update, we find ways to adapt & make life easier for our clients.
  • One can freely rely on us while providing us with the opportunity to work with them. We maintain complete transparency and provide companies with continuous updates regarding work progress.
  • Our VAT experts know the ins & outs of VAT. Working with multiple clients from diverse sectors has bestowed them with ample knowledge & experience. Therefore, you can trust NR Doshi & Partners to file VAT returns for your business.

Testimonials: VAT Return Filing Service

We are associated with N R Doshi and Partners, even before the VAT was introduced. They used to perform accounting for our business. When VAT was introduced, we were a bit confused. We talked to their executives about this, and they asked us to let them handle everything. It is all worth it as we don't need to deal with taxation, don't worry about errors, return filing, etc.

For me, the VAT return filing service was just an additional expense, so I used to avoid it. But then I missed the deadline, and once there was an error. I had to pay penalties multiple times, even after investing my time. So, I chose NRD for this. The service is affordable, and at least I don't need to worry about penalties now. I highly recommend taking their service.

FAQs: VAT Return Filing Service

As per the UAE VAT Laws, there is no such relaxation for filing a VAT return. All VAT registered companies need to submit quarterly VAT returns on the 28th of the following month.

  1. One can settle Payable Tax using e-dirham or credit card (Visa and Master card only)
  2. Another option available is payment via e-debit. Here the payment is processed using retail or corporate banking channels of the taxpayer.
  3. One can also make a fund transfer via the GIBAN number provided by the FTA.

Yes, one can file a VAT return without settling the payable tax, but he cannot escape the overdue payment penalties.

UAE VAT Laws require a taxable person to file his tax return and settle the payable tax on time. If one fails to submit his VAT return on time, then he will have to pay hefty penalties.

You need to file a Voluntary Disclosure in Voluntary Disclosure Form 211 to correct the mistakes if the net impact of VAT Payable or VAT Receivable is more than AED 10000. If such a mistake’s net impact is less than AED 10000, you are not required to submit the Voluntary Disclosure Form. You can correct such mistakes or omissions in the subsequent VAT return.

Yes, one can generate a VAT return file and submit a VAT Return with the FTA if the software is certified by the FTA.

A tax period is a specified period for which tax payable shall be calculated and paid.

VAT registration FAQ section for UAE businesses seeking compliance clarity

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