To file a UAE VAT return you complete form VAT201 on the Federal Tax Authority's EmaraTax portal for each tax period, declaring your sales and output VAT in Boxes 1 to 8, your purchases and recoverable input VAT in Boxes 9 to 11, and the net amount in Box 14. The return and any VAT payable are due by the 28th day of the month after the period ends, so a July to September 2026 quarter is due on 28 October 2026. Most small businesses file quarterly. This guide walks through the portal steps, explains every box, works through a full return with numbers, and covers payment, corrections and refunds under the rules in force in October 2026. It is general information, not tax advice; confirm your own position with the FTA or a registered tax agent.
When is the UAE VAT return due?
The FTA assigns your tax period at registration. Most small businesses file quarterly; monthly periods generally go to businesses with turnover of AED 150 million or more. Quarters are staggered, so yours may end in August, November, February and May. Use the period on your EmaraTax dashboard.
| Tax period (calendar-quarter example) | Return and payment due |
|---|---|
| 1 July to 30 September 2026 | 28 October 2026 |
| 1 October to 31 December 2026 | 28 January 2027 |
| 1 January to 31 March 2027 | 28 April 2027 |
| 1 April to 30 June 2027 | 28 July 2027 |
| Monthly filer, September 2026 | 28 October 2026 |
Deadline: 28 October 2026 for July to September 2026 quarters and September 2026 monthly periods. Both the return and the payment must reach the FTA by that date.
With no activity, you still file a nil return. If you are not registered yet, start with our guide to UAE VAT registration for small businesses.
What do you need before you start the VAT201?
Gather the period's figures, reconciled to your ledger, before you log in:
- Sales by emirate: standard-rated sales and their 5% VAT, net of credit notes issued. Our guide to UAE tax invoice requirements covers what a valid invoice and credit note must show.
- Zero-rated and exempt sales: exports, international transport, residential rent and similar.
- Purchases with recoverable VAT: supplier tax invoices addressed to your business.
- Imported services (foreign software, advertising) under the reverse charge, and customs imports, which EmaraTax pre-fills.
- Bad debts written off, where you meet the conditions for relief.
A tidy receipt process makes the input side much faster; see our guide to tracking business expenses in the GCC.
How do you file the VAT201 on EmaraTax, step by step?
- Log in at eservices.tax.gov.ae with your email and password or with UAE PASS.
- Select the taxable person if your login manages more than one registration.
- Open the VAT returns list. Go to VAT, then VAT 201 returns, and click File next to the open period. The period dates and due date are pre-filled.
- Read the instructions, tick the confirmation and click Start.
- Check the pre-filled details: TRN, name, address, period and tax year end.
- Complete the sales section (Boxes 1 to 7). Box 8 calculates itself.
- Complete the purchases section (Boxes 9 and 10). Box 11 calculates itself.
- Review the net position in Boxes 12 to 14.
- Answer the profit margin scheme question. Tick No unless you sold used goods under the scheme in the period.
- Complete the declaration and submit. You can save a draft first; the FTA emails a confirmation.
- Pay any Box 14 amount by the due date (see the payment section below).
Tip: Pay a few days early. A transfer that arrives on the 29th is a late payment.
What goes in each box of the VAT201?
All amounts are in AED, with foreign-currency invoices converted at the UAE Central Bank rate on the date of supply.
Sales and other outputs (Boxes 1 to 8)
| Box | Label | What to enter |
|---|---|---|
| 1a to 1g | Standard-rated supplies in Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, Fujairah | Net value and 5% VAT of sales in each emirate, net of credit notes. The Adjustment column takes negative VAT for bad debt relief |
| 2 | Tax refunds provided to tourists under the tax refunds for tourists scheme | Retailers in the scheme only; always negative. Reported as pre-filled from the tourist refund system |
| 3 | Supplies subject to the reverse charge provisions | Net value and 5% VAT of services (and certain goods) bought from abroad on which you account for VAT yourself. Not customs imports |
| 4 | Zero-rated supplies | Net value only; no VAT |
| 5 | Exempt supplies | Net value only; no VAT |
| 6 | Goods imported into the UAE | Pre-filled from your customs declarations: value and VAT under the reverse charge |
| 7 | Adjustments to goods imported into the UAE | Positive or negative corrections where Box 6 is incomplete or wrong, for example goods an agent imported on your behalf |
| 8 | Totals | Calculated: total value, total VAT, total adjustments |
Which emirate? For goods, generally where they are delivered or made available; for services, generally the emirate of the supplier's establishment most closely connected to the supply. A company with one Dubai office reports almost everything in Box 1b.
Purchases and other inputs (Boxes 9 to 11)
| Box | Label | What to enter |
|---|---|---|
| 9 | Standard-rated expenses | Value of purchases with UAE VAT, and only the VAT you are entitled to recover |
| 10 | Supplies subject to the reverse charge provisions | Value of the purchases declared in Boxes 3, 6 and 7, and the recoverable part of that VAT |
| 11 | Totals | Calculated: total value, recoverable VAT, adjustments |
Leave out VAT you cannot recover: client entertainment, motor vehicles available for personal use, and costs relating to exempt sales. You need a valid tax invoice to recover VAT, and the recovery rules in the VAT Executive Regulations changed on 1 October 2026; our guide to the UAE VAT Executive Regulations changes in 2026 covers what moved.
Net VAT due (Boxes 12 to 14)
| Box | Label | Calculation |
|---|---|---|
| 12 | Total value of due tax for the period | Box 8 VAT plus Box 8 adjustments |
| 13 | Total value of recoverable tax for the period | Box 11 recoverable VAT plus adjustments |
| 14 | Payable tax for the period | Box 12 minus Box 13. Positive: pay it. Negative: excess recoverable tax you can carry forward or claim as a refund |
A worked example: a Dubai studio's VAT201 for July to September 2026
A Dubai design and production studio files quarterly. Its books for July to September 2026 show:
- Design work for Dubai clients: AED 420,000 net, VAT AED 21,000.
- Design work performed by its small Abu Dhabi branch: AED 60,000 net, VAT AED 3,000. The branch is the establishment most closely connected to the supply, so this goes in Box 1a.
- Branding project for a UK client with no UAE presence: AED 90,000, zero-rated as an export of services.
- Software subscriptions from a US vendor: AED 12,000, reverse charge VAT AED 600.
- Camera and lighting equipment cleared through Dubai customs: AED 40,000 customs value including duty, import VAT AED 2,000, pre-filled in Box 6.
- Local purchases with valid tax invoices (subcontractors, studio rent, utilities, equipment hire): AED 150,000 net, VAT AED 7,500.
- A client dinner: AED 4,000 net plus AED 200 VAT. The VAT is blocked and not claimed.
- Bad debt relief: a Dubai invoice of AED 8,400 including VAT, unpaid for more than six months, written off and the customer notified. VAT relief: 8,400 × 5/105 = AED 400.
| Box | Value (AED) | VAT (AED) | Adjustment (AED) |
|---|---|---|---|
| 1a Abu Dhabi | 60,000 | 3,000 | 0 |
| 1b Dubai | 420,000 | 21,000 | −400 |
| 2 Tourist refunds | 0 | 0 | |
| 3 Reverse charge | 12,000 | 600 | |
| 4 Zero-rated | 90,000 | ||
| 5 Exempt | 0 | ||
| 6 Imported goods | 40,000 | 2,000 | |
| 7 Import adjustments | 0 | 0 | |
| 8 Totals | 622,000 | 26,600 | −400 |
| 9 Standard-rated expenses | 150,000 | 7,500 | 0 |
| 10 Reverse charge inputs | 52,000 | 2,600 | |
| 11 Totals | 202,000 | 10,100 | 0 |
| 12 Total due tax | 26,200 | ||
| 13 Total recoverable tax | 10,100 | ||
| 14 Payable tax | 16,100 |
Check: 60,000 × 5% = 3,000. 420,000 × 5% = 21,000. 12,000 × 5% = 600. 40,000 × 5% = 2,000. 150,000 × 5% = 7,500. Box 8 value: 60,000 + 420,000 + 12,000 + 90,000 + 40,000 = 622,000. Box 8 VAT: 3,000 + 21,000 + 600 + 2,000 = 26,600. Box 10: 12,000 + 40,000 = 52,000 value and 600 + 2,000 = 2,600 VAT. Box 11: 150,000 + 52,000 = 202,000 and 7,500 + 2,600 = 10,100. Box 12: 26,600 − 400 = 26,200. Box 14: 26,200 − 10,100 = 16,100.
The studio files and pays AED 16,100 by 28 October 2026. The reverse charge and import VAT appear on both sides (AED 2,600 in Box 8 and in Box 10), so they cost nothing for a fully taxable business.
Ledger check: Before you submit, compare Box 14 with the movement on your VAT accounts for the period. If your output VAT minus input VAT in the books is not AED 16,100, find the difference first.
How do you pay UAE VAT?
| Method | How it works | Watch out for |
|---|---|---|
| GIBAN bank transfer | Each registrant has a unique GIBAN shown in EmaraTax. Transfer from any UAE bank account, quoting the payment reference | Wrong reference or amount details get the payment rejected. Allow time for the transfer to arrive |
| Card through MagnatiPay | Pay inside EmaraTax with any Visa or Mastercard debit, credit or prepaid card | A processing fee may apply; it is shown on the payment screen |
The FTA no longer accepts e-Dirham.
What are the late filing and late payment penalties in 2026?
Cabinet Decision No. 129 of 2025, issued on 9 October 2025 and in force since 14 April 2026, rewrote much of the penalty table.
| Failure | Penalty from 14 April 2026 |
|---|---|
| Late payment of payable tax | 14% per year on the unpaid tax, charged monthly for each month or part of a month (about 1.17% a month) |
| Late filing of the return | AED 1,000 for the first time and AED 2,000 for a repeat within 24 months, as advisers report it (unchanged by the 2026 reform) |
| Incorrect return | AED 500, reported by Alvarez & Marsal. No penalty if you correct the return before its due date |
| Voluntary disclosure that increases the tax due | 1% of the tax difference for each month or part of a month |
| Error found by the FTA before you disclosed it | 15% of the tax difference plus 1% a month |
| Not keeping the required records | AED 10,000, or AED 20,000 for a repeat within 24 months |
On the worked example, paying AED 16,100 one month late costs about AED 188 (16,100 × 14% ÷ 12 = 187.83).
What if you made a mistake on a filed return?
The fix depends on the size of the error in tax.
| Error in tax | What to do | Time limit |
|---|---|---|
| AED 10,000 or less | Correct it in the return for the period in which you found it | The next return |
| More than AED 10,000 | Submit a voluntary disclosure (form VAT211) on EmaraTax | 20 business days from becoming aware of the error |
| Any size, with no later return to correct it in (for example after deregistering) | Voluntary disclosure | 20 business days |
Any extra tax from a disclosure is payable at once. Disclosing first matters: an error the FTA finds first adds the 15% fixed penalty. Advisers differ on when the 1% monthly count starts, so ask your tax agent to compute it. A correction that does not change the tax due carries no disclosure penalty.
How do you get a VAT refund in the UAE?
A negative Box 14 is common for exporters and start-ups buying equipment.
- Carry it forward. By default the excess stays as a credit on your EmaraTax account and offsets future VAT and penalties.
- Claim it. Submit a refund request (form VAT311) from EmaraTax with your bank details and supporting documents. Under the Tax Procedures Executive Regulations as amended by Cabinet Decision No. 17 of 2026 (in force 1 April 2026), the FTA decides within 20 business days, or a longer period it notifies you of, and starts repayment within 5 business days of approval.
Five-year limit: Since 1 January 2026, under the VAT Law as amended by Federal Decree-Law No. 16 of 2025, excess recoverable VAT can be carried forward for at most five years from the end of the tax period in which it arose. If it has not been offset or claimed by then, the right lapses. Review old credits, especially any from 2021.
The same decree-law removed the need to issue a self-invoice when you apply the reverse charge. You still account for the VAT in Boxes 3 and 10 and keep the supplier's documents.
What are the most common VAT201 mistakes?
- Reporting by payment date. VAT follows the date of supply, not the day the customer pays.
- Forgetting the reverse charge on foreign software, hosting and online ads, leaving Boxes 3 and 10 empty.
- Putting customs imports in Box 3 as well as the Box 6 pre-fill, which double-counts them.
- Claiming blocked VAT on entertainment or private-use cars, or VAT without a valid tax invoice.
- Ignoring supplier credit notes, which reduce your input VAT.
- Paying on the 28th by bank transfer and arriving a day late.
How long do you keep VAT records?
At least five years from the end of the tax period, and longer for real estate records (advisers cite 15 years). Keep invoices and credit notes issued and received, import and export documents, your ledger and the workings behind each return. Corporate tax records need seven years, so many businesses keep everything for seven.
From the platform: In Staks, invoices, credit notes and vendor bills carry their VAT per line using the tax rates you set in Settings. Issued invoices credit a Tax Payable account, credit notes reverse it, and non-draft bills debit it for input VAT, so the balance on Tax Payable for a period is your output VAT less your input VAT, a cross-check for Box 14. The Journal links every posting back to its source document. Two limits, stated plainly: output and input VAT post to that one account, and there is no VAT return report, so the box-by-box split by emirate, rate and reverse charge is yours to prepare. Expenses post their gross amount without a separate VAT line, so record purchases you want to recover VAT on as bills. Staks does not file returns with the FTA. The ledger and bills are on Growth at $49 a month.
Frequently asked questions
What is the deadline for the UAE VAT return?
The 28th day of the month after the tax period ends, for both the return and the payment. For a July to September 2026 quarter, that is 28 October 2026.
Do I have to file a VAT return if I had no sales?
Yes. Every registered business files a return for every tax period, including a nil return, until its registration is cancelled. A missing return draws the late filing penalty.
Where do I put VAT on foreign software subscriptions?
In Box 3 as output VAT under the reverse charge, and in Box 10 as recoverable input VAT if the cost is for your taxable business. For a fully taxable business the two cancel out.
How long does a UAE VAT refund take?
The FTA decides a refund request within 20 business days unless it notifies you of a longer period, and starts payment within 5 business days of approval. Unclaimed excess VAT lapses after five years from the end of the period it arose in.
Related reading
- UAE VAT registration for small businesses
- UAE tax invoice requirements
- How to track business expenses in the GCC
- VAT bad debt relief in the UAE and Saudi Arabia
Reconcile your sales, purchases and imports to the ledger, fill Boxes 1 to 10, and file and pay by the 28th. Start a 14-day free trial of Staks to keep your invoices, bills and VAT postings in one ledger.