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UAE VAT return deadline
| Tax period | Usually quarterly; some businesses file monthly, as set by the FTA |
|---|---|
| Filing and payment | Within 28 days of the end of the tax period |
| Where | EmaraTax, the Federal Tax Authority portal |
Example: for the quarter ending 30 September, the return and payment are due by 28 October.
How to file a VAT return in the UAE
- Reconcile sales and purchase invoices for the period.
- Log in to EmaraTax and open the VAT return.
- Enter output VAT on sales by emirate, and input VAT you can recover.
- Submit the return and pay any VAT due.
Keep the invoices and records behind every return. New to VAT? Start with our VAT registration guide and VAT calculator. E-invoicing is coming next: see our e-invoicing guide.
Get your VAT returns filed
Send us your sales and purchase records. We prepare and file your VAT return on time every period.
Get My VAT Returns FiledVAT return penalties
| Violation | Penalty |
|---|---|
| Late VAT return, first time | AED 1,000 |
| Late VAT return, repeat within 24 months | AED 2,000 |
| Late payment | Penalties that grow with each month unpaid |
The VAT penalty rules were updated by Cabinet Decision No. 129 of 2025, in force during 2026, which also encourages voluntary correction of errors.
VAT deregistration in the UAE
If your business stops making taxable supplies, or they fall below the threshold, apply to deregister on EmaraTax within 20 business days of becoming eligible or obliged. Late deregistration attracts a penalty, and you must file a final return and pay any VAT due. Entityz has set up businesses for more than 500 entrepreneurs from over 50 nationalities, with a 95% client retention rate.
General information, not tax advice. Deadlines and penalties are set by the UAE VAT law and Cabinet decisions and change from time to time; the information above was gathered in September 2026. We confirm your position before filing.
Frequently Asked Questions
When is the VAT return due in the UAE?
Within 28 days of the end of the tax period, for both filing and payment. Most businesses file quarterly.
What is the penalty for late VAT return filing in the UAE?
AED 1,000 for the first late return, and AED 2,000 for a repeat within 24 months.
How do I file a VAT return in the UAE?
On EmaraTax: enter output VAT on sales and recoverable input VAT on purchases, then submit and pay any VAT due.
How long do I have to deregister for VAT in the UAE?
20 business days from when your business becomes eligible or obliged to deregister.
Is the UAE VAT return monthly or quarterly?
Usually quarterly. The FTA can set a monthly period for some businesses.
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