Key takeaways
- Most VAT-registered businesses in the UAE file a VAT return every quarter, because the standard tax period under the VAT Executive Regulation is three calendar months.
- The FTA can assign a different tax period to a business or a class of businesses; according to u.ae, businesses with annual turnover of AED 150 million or more file monthly (page updated 30 March 2026).
- A UAE VAT return, and any VAT payable with it, must reach the FTA no later than the 28th day after the tax period ends, unless the FTA directs another date.
- A VAT-registered company with no sales or purchases in a period still has to file a nil return by the same deadline.
- Filing a UAE VAT return late costs AED 1,000 the first time and AED 2,000 for a repeat within 24 months, per Cabinet Decision No. 40 of 2017 as amended.
How often do I have to file a VAT return in the UAE?
Most UAE VAT registrants file four returns a year. The standard tax period is three calendar months, set out in Article 62 of Cabinet Decision No. 52 of 2017 (the VAT Executive Regulation), and the FTA decides on which date each registrant's period ends.
The FTA calls these end dates "staggers". Under stagger 1, for example, the quarters run February to April, May to July, August to October and November to January. Other staggers use the same three-month pattern starting in different months. The FTA assigns your stagger, so check the period shown in your EmaraTax account instead of assuming calendar quarters.
| Business | Filing frequency | Source |
|---|---|---|
| Standard VAT registrant | Quarterly (three calendar months) | Cabinet Decision No. 52 of 2017, Article 62(1) |
| Annual turnover of AED 150 million or more | Monthly | u.ae, File VAT returns (updated 30 March 2026) |
| Other businesses the FTA chooses to assign | Shorter or longer period, as notified | Cabinet Decision No. 52 of 2017, Article 62(2) |
Checked 06 November 2026. The u.ae page doesn't say which other classes of business get a different period, so treat the period shown in your own EmaraTax account as the answer for your company.
Who files monthly instead of quarterly?
Businesses with annual turnover of AED 150 million or more file monthly, according to the official u.ae guidance. Article 62(2) of the Executive Regulation also lets the FTA give any person or class of persons a shorter or longer period to reduce evasion risk, improve monitoring or collection, or reduce the compliance burden.
For an SME turning over AED 5 million to AED 50 million, this means quarterly filing is the default. If the FTA has put you on a monthly period, the notice will say so; it isn't a choice you make yourself.
Can I change my VAT tax period?
You can ask, but the FTA decides. Article 62(3) of the Executive Regulation says a taxable person on the standard period may request that the period end in a month of their choosing, and the FTA may accept at its discretion.
A request makes sense if your quarter-end lands badly, for example when it falls in the middle of your year-end audit or your busiest trading month. Don't assume approval; keep filing on the existing schedule until you have written confirmation of the new one.
When is the VAT return deadline?
A 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 the Executive Regulation. The payment is due on the same date under Article 64(3).
Say a quarterly period ends on 31 January. The return and any payment are then due by 28 February. If the 28th falls on a weekend or national holiday, the FTA's returns guide says the deadline moves to the next business day, but a safe habit is to file at least two working days early because the payment must have been received by then, not merely sent.
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, checked 06 November 2026.
How do I file a VAT return?
You file the VAT201 form through your EmaraTax account. The steps below follow the FTA's VAT Returns User Guide; menu labels may differ slightly from the current portal, so check the latest FTA guide before you start.
- Log in to your EmaraTax account on the FTA portal as an authorised user for the company.
- Open the VAT section and choose the VAT201 return for the open tax period.
- Complete the form. Fields marked with a red asterisk are mandatory, and you'll report sales and purchases by emirate.
- Use "Save as draft" as you go, because the session logs you out after 10 minutes of inactivity.
- Review every figure, confirm the declaration and submit.
- Pay any VAT due by the deadline through the payment options in your account, and keep the confirmation email and 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 file late or pay late?
Late filing costs AED 1,000 for the first offence and AED 2,000 for a repeat within 24 months. Late payment of tax due carries a separate monthly penalty of 14% per annum on the unpaid amount, per Cabinet Decision No. 40 of 2017 as amended.
| Violation | Penalty | Source |
|---|---|---|
| Registrant fails to submit the return on time, first time | AED 1,000 | Cabinet Decision No. 40 of 2017, Table 1, item 8 |
| Same failure repeated within 24 months | AED 2,000 | Cabinet Decision No. 40 of 2017, Table 1, item 8 |
| Unpaid tax after the due date | 14% per annum, charged monthly for each month or part thereof | Cabinet Decision No. 40 of 2017, Table 1, item 9 |
| Incorrect return | AED 500, unless corrected by the deadline or fixed by a voluntary disclosure creating no tax difference | Cabinet Decision No. 40 of 2017, Table 1, item 10 |
Amounts checked 06 November 2026 against the consolidated text published by the Ministry of Finance. Cabinet Decision No. 129 of 2025 amended these tables with effect from 14 April 2026; the consolidated text we could read doesn't show what changed, so confirm current amounts with the FTA before you rely on a figure for a specific case.
If you don't submit at all, the FTA can issue an assessment estimating the tax you owe, and a non-submission penalty and late payment charges can follow.
What most guides don't tell you
- A nil return is still a return. The FTA's returns guide says a company with no transactions in the period must file a nil return by the due date, so a dormant but registered company can collect AED 1,000 penalties without ever owing a dirham of VAT.
- Old penalty figures are still in circulation. The FTA's 2021 returns guide still describes late payment as 2% on day one plus 4% after a month, capped at 300%. The consolidated Cabinet Decision text now says 14% per annum charged monthly, so a blog quoting the older structure is out of date.
- "Received" means received. Both the return and the payment must be received by the deadline. A bank transfer initiated on the 28th that lands on the 29th can still be treated as late, so build in a buffer for the payment, not only the filing.
- Late filing and late payment are separate penalties. The tables list a fixed penalty for the late return (item 8) and a monthly percentage for unpaid tax (item 9), so a return filed one day late with the payment also late is penalised twice.
Frequently asked questions
How do I file a VAT return on EmaraTax?
Log in to EmaraTax, open the VAT section, complete the VAT201 form for the open tax period, declare and submit it, then pay any VAT due before the deadline. The FTA's VAT Returns User Guide covers each screen.
When is the VAT return deadline?
A UAE VAT return and any payment must reach the FTA by the 28th day after the end of the tax period. If that day is a weekend or public holiday, the FTA's guide says it moves to the next business day.
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. Any unpaid tax also attracts a separate late payment penalty.
What is the penalty for late VAT payment?
Cabinet Decision No. 40 of 2017 as amended sets a penalty of 14% per annum on unpaid payable tax, charged for each month or part thereof from the day after the due date. Check the FTA's current penalty tables, because Cabinet Decision No. 129 of 2025 amended them from 14 April 2026.
Which deadlines apply to your company?
Your VAT stagger, your corporate tax period and your licence renewal date rarely line up, and missing any one costs money. 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: File VAT returns
- FTA: VAT Returns User Guide
- Ministry of Finance: Executive Regulation of Federal Decree-Law No. 8 of 2017 (Cabinet Decision No. 52 of 2017)
- Ministry of Finance: Cabinet Decision No. 40 of 2017 and its amendments (consolidated, 14 November 2025)
- FTA: Cabinet Decision No. 40 of 2017 and its amendments (published November 2025)
Last checked: 06 November 2026
This is general information, not tax or legal advice for your specific situation.