UAE VAT Return Deadline: 28-Day Rule, Dates & Penalties

Key takeaways

• A UAE VAT return must be received by the FTA no later than the 28th day after the end of the tax period, under Article 64(1) of Cabinet Decision No. 52 of 2017.
• Any VAT payable on a UAE VAT return is due on the same date as the return, and the FTA has to receive the payment by then; submitting the return without the money arriving does not meet the deadline.
• When the 28th day falls on a weekend or national holiday, the FTA's VAT Returns User Guide says the deadline moves to the first business day after it; the FTA's announcements page lists 30 November 2026 as the final VAT filing deadline, and 28 November 2026 is a Saturday.
• Filing a UAE VAT return late costs AED 1,000 the first time and AED 2,000 for a repeat within 24 months, and unpaid tax carries a separate monthly penalty at 14% per annum, per the consolidated Cabinet Decision No. 40 of 2017.
• A VAT-registered UAE company with no transactions in a period still has to file a nil return by the same deadline.

When is the VAT return deadline in the UAE?

A VAT return and the VAT payable with it are due 28 days after the tax period ends. Article 64(1) of the VAT Executive Regulation says a return must be received by the FTA "no later than the 28th (twenty eighth) day following the end of the Tax Period concerned or by such other date as directed by the Authority".

The clock starts from the end of your own tax period, not from the end of a calendar quarter. Most registrants have a three-month period (Article 62(1)), but the FTA decides the month in which it ends, so the dates differ between businesses. The u.ae portal puts it as "usually within 28 days of the end of the tax period" (page updated 30 March 2026).

The due dates in the table are calculated by Qawi from Article 64(1); your EmaraTax account shows the period and due date the FTA has assigned to your company, and that is the one to follow.

28 days: the time after the end of each tax period within which a UAE VAT return and any VAT payable must be received by the FTA. Source: Cabinet Decision No. 52 of 2017, Article 64(1) and 64(3), checked 07 November 2026.

What if the 28th falls on a weekend or public holiday?

The deadline moves to the next business day, according to the FTA's VAT Returns User Guide. The guide says that where the due date falls on a weekend or national holiday, "the deadline for filing the VAT Return or making a payment is extended to the first business day thereafter".

This is a live issue right now. A tax period that ended on 31 October 2026 has a 28 November 2026 due date, and that is a Saturday; the FTA's announcements page lists 30 November 2026, a Monday, as the final deadline for filing VAT returns. The UAE weekend is Saturday and Sunday, so the next business day is Monday.

Weekdays and practical deadlines in this table were calculated by Qawi from the guide's rule, checked 07 November 2026. Public holidays are announced separately, so confirm any date that sits next to a holiday.

When does the VAT payment need to arrive?

The payment must be received by the FTA on or before the same deadline as the return. Article 64(3) requires a taxable person to settle payable tax "so that it is received by the Authority no later than the date specified" for the return, and the FTA's returns guide repeats that a payment due must be received by the same deadline.

The FTA's EmaraTax page (last updated 16 May 2024) lists two ways to pay: a GIBAN bank transfer that includes the unique payment reference number, and online card payment through MagnatiPay. It says banks are integrated with EmaraTax, so a transfer with the wrong reference number or amount is rejected, and that eDirham is no longer accepted. The u.ae page on paying VAT (last updated 01 May 2023) still lists eDirham, so it is out of date on that point.

How do I file the return before the deadline?

You file the VAT201 return through your EmaraTax account, then pay any VAT due. The steps below follow the FTA's VAT Returns User Guide; menu labels may differ on the current portal.

1. Log in to EmaraTax as an authorised user for the company.
2. Open the VAT201 return for the open tax period.
3. Complete the mandatory fields, reporting sales and purchases by emirate.
4. Save as draft as you go, because the portal logs you out after 10 minutes of inactivity.
5. Review the figures, confirm the declaration and submit.
6. Pay any VAT due by GIBAN transfer using the payment reference number, or by card through MagnatiPay, early enough for the FTA to receive it.
7. Keep the submission confirmation and the payment receipt.

If you'd rather not track these dates by hand, the free UAE compliance calendar lists your company's VAT and other deadlines as a PDF and calendar file, personalised from a few questions.

What happens if I miss the VAT return deadline?

Missing the deadline triggers two separate penalties: a fixed one for the late return and a monthly one for any unpaid tax. Both come from Cabinet Decision No. 40 of 2017 as amended.

Amounts checked 07 November 2026 against the consolidated text published by the Ministry of Finance (version dated 14 November 2025). Cabinet Decision No. 129 of 2025 was issued on 9 October 2025 and amends Table 1 with effect from 14 April 2026; the published text does not show which Table 1 items it changed, so confirm the current amount with the FTA before relying on it for a specific case.

What most guides don't tell you

• The weekend rule sits in the FTA's guidance, not in Article 64. The Executive Regulation text says only "or by such other date as directed by the Authority" and contains no weekend or holiday provision. Treat the next-business-day rule as the FTA's published practice, and don't plan to file on the extended day when you can file earlier.
• A wrong payment reference can make a paid return late. Because the FTA says banks check the reference number and amount and reject mismatches, a transfer that bounces on the 28th leaves the tax unpaid on the due date. Pay a few working days early and keep the receipt.
• A registered company with no activity still owes a return. The FTA's returns guide says a company with no transactions in the period must submit a nil return by the due date, so a missed one is a late return and a dormant company can collect AED 1,000 penalties without ever owing VAT. Article 64(2) also requires a final return for the last period after a registration is cancelled.

Frequently asked questions

How often do I need to file VAT returns in the UAE?

Most VAT registrants file quarterly because the standard tax period is three calendar months. According to u.ae, businesses with annual turnover of AED 150 million or more file monthly, and the FTA can assign other periods.

How do I file a VAT return on EmaraTax?

Log in to EmaraTax, open the VAT201 return for the open tax period, complete and submit it, then pay any VAT due so that the FTA receives it by the deadline. The FTA's VAT Returns User Guide walks through each screen.

What happens if I file my VAT return late?

The FTA charges AED 1,000 for a first late return and AED 2,000 for a repeat within 24 months, per Cabinet Decision No. 40 of 2017 as amended. Unpaid tax also attracts a separate monthly late payment penalty.

What is the penalty for late VAT payment?

The consolidated Cabinet Decision No. 40 of 2017 sets a monthly penalty at 14% per annum on unpaid payable tax, for each month or part thereof, starting the day after the due date. Check the FTA's current penalty tables before relying on the figure for a specific case.

Which deadlines apply to your company?

Your VAT period, your corporate tax period and your licence renewal date rarely line up, and each carries its own penalty. The free UAE compliance calendar puts them in one place for your company.

About Qawi · Qawi is a corporate services firm licensed in the Sharjah Media City (SHAMS) free zone, handling company formation, visas and PRO, bookkeeping, VAT and corporate tax for UAE businesses. Guides are researched from FTA, Ministry of Finance and free zone sources. Qawi on LinkedIn

Sources

• u.ae: Filing a tax return for VAT (updated 30 March 2026)
• Ministry of Finance: Executive Regulation of Federal Decree-Law No. 8 of 2017 (Cabinet Decision No. 52 of 2017)
• FTA: VAT Returns User Guide
• Ministry of Finance: Cabinet Decision No. 40 of 2017 and its amendments (consolidated, 14 November 2025)
• FTA: Submit tax returns and pay (page last updated 16 May 2024)
• FTA: Announcements
• u.ae: How to pay VAT and excise tax (updated 01 May 2023)

Last checked: 07 November 2026

This is general information, not tax or legal advice for your specific situation.