UAE VAT returns and payment are due within 28 days of the end of each tax period, usually a quarter. A return for January to March is due by 28 April. Late payment now accrues at an annualised 14%, and errors are corrected through a voluntary disclosure rather than the next return in most cases.
When is a VAT return due?
By the 28th day after the end of the tax period, with payment due on the same date (Zoho Books summary of the VAT legislation). Most businesses file quarterly; the FTA can assign monthly periods, and staggered quarters depend on your registration.
Who must file VAT returns?
Every registered business, including those that made no sales in the period. Registration is mandatory above AED 375,000 of taxable supplies and imports in 12 months and voluntary from AED 187,500 (Federal Tax Authority).
What does filing late cost?
A fixed penalty for the late return and a late-payment penalty on unpaid tax, which since 14 April 2026 accrues at an annualised 14%, charged monthly (Al Tamimi). Recurring lateness also raises audit risk.
How are mistakes corrected?
Errors above the small threshold are corrected through a voluntary disclosure, which costs 1% a month on the difference, plus 15% if made after an audit notice (Al Tamimi). Reconciling sales and purchase reports to the ledger before each filing prevents most of them.
A month-end routine that prevents errors
- Reconcile the VAT control account to the ledger every month, not just at quarter end.
- Check that every purchase invoice you recover VAT on is a valid tax invoice in your name.
- Review zero-rated sales for export evidence.
- Look for imports: the reverse charge must appear on both sides of the return.
- Agree total sales to the revenue in your management accounts.
Common VAT return errors
Recovering VAT on entertainment or staff benefits that are blocked, missing the reverse charge on imported services, reporting sales in the wrong emirate box, and claiming input tax on invoices addressed to the owner rather than the company. From 2026 there is also a five-year limit on recovering input tax (Ministry of Finance), so old missed claims can expire.
Frequently asked questions
Do I file if I had no sales?
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Yes. A nil return is still due.
Can I pay VAT in instalments?
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Instalment arrangements are at the FTA's discretion and must be requested.
Does e-invoicing change VAT returns?
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It makes invoice data visible to the FTA earlier, so returns must match it.
What if the 28th falls on a weekend?
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The deadline is the 28th day; file earlier rather than relying on a weekend or holiday extension.
Sources
- When and how should VAT returns be filed? — Zoho Books UAE (summary of the VAT legislation). Checked 17 October 2026.
- Registration for VAT (mandatory and voluntary thresholds) — Federal Tax Authority. Checked 16 October 2026.
- UAE introduces comprehensive tax penalty reform, effective 14 April 2026 (Cabinet Decision No. 129 of 2025) — Al Tamimi & Company. Checked 16 October 2026.