How to file the VAT return in UAE: Detailed Step-By-Step Guide
If your business is registered for VAT in the UAE, you must file a VAT return after every tax period. You need to do this on the FTA website using the EMARATAX system. You have to tell them about your sales, purchases, imports, exports, and VAT you paid or collected.
This simple guide helps you learn how to file a VAT return in the UAE. It tells you the filing dates, what papers you need, penalties you could face, and how to fill out the VAT 201 form step-by-step.
What is a VAT return in UAE?
A VAT return in the UAE is a form that shows all the sales and purchases your business made during a tax period. It shows the VAT collected from your customers (output VAT), VAT you paid to others (input VAT), and other things like exempt items or reverse charges.
Every VAT-registered business must fill out this form online using EMARATAX. The form is called VAT 201. It has different parts like:
- VAT on Sales and Outputs
- VAT on Purchases and Inputs
- Net VAT Due
This form lets the FTA check if the right VAT was paid or collected. If your output VAT is more than input VAT, you need to pay the difference. If your input VAT is more, you can ask for a refund or use it later. This return helps you stay within the VAT rules.
Who must file a VAT return in UAE?
If you’re registered for VAT in the UAE, you have to file a VAT return. Businesses earning more than AED 375,000 every year must register. If your earnings are between AED 187,500 and AED 375,000, you can choose to register.
Companies that sell zero-rated or exempt items might not have to register. Also, businesses outside the UAE selling taxable goods in the UAE, and tax groups, need to file VAT returns too. If you didn’t have any sales in the period, you still need to file a nil return.
Important Filing Dates for VAT returns in UAE
You must file your VAT return within 28 days after your tax period ends. Some businesses file monthly, and others do it quarterly, depending on how much money they make.
Quarterly (turnover less than AED 150 million):
- Q1 (Jan-Mar): Due 28 April
- Q2 (Apr-Jun): Due 28 July
- Q3 (Jul-Sep): Due 28 October
- Q4 (Oct-Dec): Due 28 January
Monthly (turnover over AED 150 million):
- Due on the 28th day of the next month
If the last day is a holiday, the next business day becomes the deadline. It’s smart to set reminders and plan ahead to avoid late fees.
Documents Required for VAT Return Filing in UAE
Before you file a VAT return in UAE, gather these documents:
- VAT Registration Certificate (TRN)
- Business License
- Invoices, bank statements, and other financial records
- Customs documents for imports/exports
- Tax invoices from your suppliers or given to customers
You should also keep a ledger that shows your earnings, purchases, and VAT transactions. Keeping your records safe can help if there is an audit.
Details Required to File VAT 201 Return Form
The VAT 201 form asks for:
- Taxpayer Details
- VAT Return Period
- VAT on Sales and Outputs
- VAT on Expenses and Inputs
- Net VAT Due
- Additional Reporting
- Declaration and Authorized Signatory
You should fill out each part correctly. Even small mistakes can lead to fines. Always check the form before submitting.
Step-by-step Process to File VAT Return
- Log in to EMARATAX
- Click VAT → My Filings → File (pick the period)
- Read instructions, click ‘Start’
- Review your return period details
- Download and fill the Excel sheet (if needed), upload again
- Enter VAT numbers in the correct boxes
- Box 1: Sales by Emirate
- Box 2: Tourist Refunds (auto-filled)
- Box 3: Reverse Charge Sales
- Boxes 4 & 5: Zero-rated and Exempt Sales
- Box 6: Customs import VAT (auto-filled)
- Box 7: Fix any wrong import data
- Box 8: Total of Boxes 1–7
- Box 9: Standard-rated expenses
- Box 10: Reverse charge expenses
- Box 11: Total of Boxes 9–10
- Boxes 12–14: Output VAT, Input VAT, and Net VAT
- Select Yes/No for Profit Margin Scheme
- Review your info, then click Submit
- Save the reference number
- Pay VAT before the deadline and download your receipt
Be careful at each step. If you’re unsure, Mubarak Al Katbi offers help for easy filing.
VAT Return Filing Format in UAE
You must use the VAT 201 format, which has:
- Your company name, TRN, and address
- Sales and purchases
- VAT collected and paid
- Net VAT to pay or get refunded
This format helps keep everything consistent. The FTA wants each section to be filled with honest and correct data.
Penalties Associated with VAT Returns in UAE
| Violation | Penalty |
| Filing late | AED 1,000 (first), AED 2,000 (next time) |
| Paying late | 2% right away, 4% after 7 days, 1% daily (up to 300%) |
| Wrong filing | AED 1,000 (first), AED 2,000 (next time) |
| Not keeping records | AED 10,000 (first), AED 50,000 (repeat) |
| Not using Arabic | AED 20,000 |
| Not helping with FTA audit | AED 20,000 |
| Missing voluntary disclosure | AED 3,000 (first), AED 5,000 (repeat) |
Filing on time saves money. With help from Mubarak Al Katbi, your business can avoid these fines.
Particulars to be Furnished Under Taxable Supplies
Standard Rated Supplies:
- Sales with 5% VAT
- Discounts
- Deposits
- Business property sales
- Supplies treated as sold
- Sales to group companies
- Reimbursements
- Items sold under profit margin scheme
- Sales in designated zones
- Credit note changes
Zero-Rated Supplies:
- Exports
- Education and healthcare services
- Gold, silver, and similar metals
- Oil and gas
Exempt Supplies:
- Banking services
- Residential buildings (non-zero-rated)
- Empty land
- Local passenger travel
Reverse Charge Supplies:
- Foreign goods/services not declared at customs
- Local reverse charge transactions
Each type must be shown clearly and with correct amounts.
Importance of Accurate VAT Filing
Filing VAT correctly and on time:
- Helps avoid penalties
- Allows refund of input tax
- Supports import transactions
- Makes your business more trusted
- Stops errors that cost money
It also builds your brand’s image and can help your business grow safely.
Is It Possible to Amend VAT Return?
Yes, you can fix your VAT return by sending a voluntary disclosure before the deadline. You must explain the mistake and show proof.
Once accepted, the FTA will replace the original return. But if you do this too often, you may face audits. So it’s best to get it right the first time.
Mubarak Al Ketbi Can help File VAT Return in UAE
Filing a VAT return in the UAE takes careful work. You must enter your data correctly using the FTA’s VAT 201 form through EMARATAX. Keeping your records clean and sticking to deadlines helps you avoid penalties.
With services from Mubarak Al Katbi, your filing process becomes easy. They help prepare your papers, check the details, and submit your return.
Mubarak Al Katbi also gives support for small or big businesses. Their team helps you follow the rules, reduce risks, and focus on your company’s success.
