When Are VAT Returns Due in the UAE?
🧾 When Are VAT Returns Due in the UAE?
Value Added Tax (VAT) was implemented in the UAE on January 1, 2018, at a standard rate of 5%. Since then, businesses meeting the registration threshold have been required to submit periodic VAT returns to the Federal Tax Authority (FTA). One of the most critical aspects of VAT compliance is understanding the due dates for filing returns and making payments. In this blog, we’ll provide a complete guide on when VAT returns are due in the UAE, how to calculate your filing period, and what penalties may apply for non-compliance.
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📅 VAT Return Filing Frequency in the UAE
VAT-registered businesses in the UAE are required to submit their VAT returns either monthly or quarterly, depending on the FTA’s assignment at the time of registration or upon request. The frequency is determined based on the size and nature of the business.
1. Quarterly VAT Returns
• Applicable to: Most small and medium-sized businesses
• Period: Every 3 months
• Example:
o 1st quarter: January to March → Due by 28th April
o 2nd quarter: April to June → Due by 28th July
o 3rd quarter: July to September → Due by 28th October
o 4th quarter: October to December → Due by 28th January (following year)
2. Monthly VAT Returns
• Applicable to: Larger businesses with higher turnover
• Period: Every calendar month
• Example:
o January return → Due by 28th February
o February return → Due by 28th March
o And so on...
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⏰ Exact Due Date for VAT Return Filing
VAT returns must be filed and paid no later than the 28th day following the end of the tax period (month or quarter). If the 28th falls on a weekend or public holiday, the deadline extends to the next working day.
Example:
If your VAT period ends on 30th September, your return must be submitted and paid by 28th October.
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💻 How to Check Your VAT Return Period in EmaraTax
You can find your assigned VAT return filing period through your EmaraTax portal:
1. Log in to EmaraTax Portal
2. Click on the “VAT” tab
3. Select “View Taxable Person’s VAT Obligations”
4. Check your Tax Period Frequency and upcoming Due Dates
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📌 What Happens If You File or Pay Late?
Missing the VAT return filing or payment deadline can result in significant penalties, such as:
• AED 1,000 for the first time
• AED 2,000 for repeated failure within 24 months
• Daily penalty (up to a maximum) for delayed payment
• 1% per day of the unpaid tax (starting from the day after the deadline)
👉 Avoid penalties by submitting and paying VAT on time.
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✅ Best Practices for Timely Compliance
Here are a few tips to ensure you never miss a VAT deadline:
• Set calendar reminders for return due dates
• Maintain clean and updated bookkeeping
• Reconcile input and output VAT regularly
• Use accounting software or hire a VAT consultant for professional support
• Check EmaraTax notifications regularly
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🗓 Summary Table – Filing Timeline
Tax Period Type Filing Frequency Due Date
Monthly Every Month 28th of following month
Quarterly Every 3 Months 28th of month after quarter-end
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📝 Final Thoughts
Understanding your VAT return due dates is a non-negotiable responsibility for every VAT-registered business in the UAE. Late submissions can lead to costly fines and potential reputational risk. Ensure your business is prepared well before deadlines by maintaining accurate records and leveraging technology or professional services.
If you need help with VAT registration, return filing, or FTA audit support, feel free to contact our experts at Sheikh Anwar Accounting & Auditing LLC.
📞 +971 58 562 1786
🌐 www.sa-auditors.com
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