Due by the 28th day after each period
VAT return filing in the UAE
Once you have a TRN, a VAT return is due for every tax period, even when you had no sales. The standard period is quarterly, and the FTA may assign monthly periods. The return and payment are due by the 28th day after the period ends. If that day falls on a weekend or public holiday, the deadline moves to the next business day.
Getting a return right means matching invoices, credit notes and imports to the right box at 5%, 0% or exempt. With UAE Accountant you send one free request, and up to three licensed tax and accounting firms contact you with quotes to prepare and file your returns. You compare and choose, with no obligation.
What VAT return filing support includes
Most firms offer VAT returns as a recurring service. Quotes usually cover:
Preparing the return
Pulling sales, purchases and imports for the period from your books, and calculating output VAT and recoverable input VAT.
Checking the supplies
Reviewing how sales are treated: standard-rated at 5%, zero-rated or exempt, with the evidence each treatment needs.
Input VAT review
Checking that the VAT you recover is on valid tax invoices and relates to your taxable business.
Filing and payment on EmaraTax
Submitting the return before the 28th-day deadline and telling you the amount to pay, or the refund position.
Corrections and refunds
Fixing errors in earlier periods and preparing refund claims for excess input VAT.
FTA queries
Answering FTA questions and document requests when the firm is appointed as your tax agent.
Who needs VAT return filing help
Any VAT-registered business must file. Outside help is most common in these cases:
- Newly registered businesses
Your first return sets up how invoices and credit notes flow into the figures. See VAT registration if you are not registered yet.
- Owner-run SMEs
When the owner prepares returns at night, a quarterly service frees time and adds a second check.
- Importers and exporters
Imports and exports need careful treatment and supporting customs documents in the return.
- Businesses with excess input VAT
If you regularly recover more VAT than you charge, refund claims need to be made on time.
- Businesses getting ready for e-invoicing
E-invoicing sends invoice data to the FTA in near real time, so your returns should match your invoices. See e-invoicing readiness.
VAT return deadlines and penalties
These rules come from the FTA and Federal Decree-Law 16 of 2025. Check your own case with a licensed firm or the FTA.
Act now if you carry old credits. The transitional window for excess input VAT balances older than 5 years closes on 1 January 2027. If your EmaraTax account shows an old credit balance, ask a firm to review it this month.
Penalties were revised in April 2026. A tax agent can check what applies to you. Under the new rules, not giving records in Arabic when required costs AED 5,000. See how to avoid UAE tax penalties and the UAE tax deadlines calendar.
| Item | Rule |
|---|---|
| Standard tax period | Quarterly; the FTA may assign monthly |
| Return and payment | By the 28th day after the period ends (next business day if it falls on a weekend or holiday) |
| Refunds of excess input VAT | From 1 January 2026, refund or offset only within 5 years |
| Older excess input VAT (transitional window) | Claims must be made before 1 January 2027 |
| Final return after deregistration | Within 28 days of the deregistration date |
Documents and information to prepare
For each return, the firm usually needs:
- Your sales report and the tax invoices issued in the period.
- Purchase and expense invoices that include VAT you want to recover.
- Credit and debit notes for returns, discounts and corrections.
- Import and export documents and customs declarations.
- Bank statements, so sales and payments can be reconciled.
- Your previous returns and any FTA messages.
- EmaraTax access through the official tax agent or user options, not your password.
If your books are behind, the firm will need to catch up first. You can ask for bookkeeping and VAT returns in the same request.
What affects the fee for VAT return filing
Return fees depend on volume and complexity. The main factors are:
Number of invoices
A few dozen invoices a quarter is a different job from thousands of transactions.
Monthly or quarterly
Monthly periods mean three times as many returns a year as quarterly ones.
Mix of supplies
Zero-rated exports, exempt supplies and imports need more checking.
Quality of your books
Reconciled books make the return quick. Unrecorded invoices mean extra work.
Past-period corrections
Fixing earlier returns or preparing refund claims is usually quoted separately.
Software
Firms that can work directly in your accounting software may need less time.
What to ask a firm before you choose
Ask these questions when you compare quotes, and avoid the common mistakes below:
- Are you an FTA-registered tax agent? Ask for the tax agency number. Appointing an agent does not remove your own responsibility for the return.
- What is your document cut-off before the 28th? A firm that wants your papers early in the month is planning a review, not a rush.
- Do you reconcile the return to the bank and the books? The answer should be yes.
- Will you review our old credit balance before 1 January 2027? Ask this now if you have one.
- Mistake to avoid: filing nothing in a quarter with no sales. A return is still due.
- Mistake to avoid: recovering VAT on invoices that are not valid tax invoices or are not for the business.
- Mistake to avoid: leaving credit notes out of the period they belong to.
We ask each firm for its trade licence and, where relevant, its FTA tax agent registration.
How to get quotes for VAT return filing
- 1
Send your request
Tell us your filing frequency, roughly how many invoices you have and your emirate. It is free.
- 2
Firms contact you
Up to three licensed tax and accounting firms ask a few questions and send a quote.
- 3
Compare and choose
Compare scope, cut-off dates and fees. Choose one firm, or none. No obligation.
Available in these emirates
VAT return filing FAQ
When is a UAE VAT return due?
By the 28th day after the end of the tax period. If that day is a weekend or holiday, it moves to the next business day.
Do I file monthly or quarterly?
The standard period is quarterly. The FTA may assign monthly periods to some businesses.
Do I need to file if I had no sales?
Yes. A VAT-registered business files a return for every tax period.
Is there a time limit on VAT refunds?
Since 1 January 2026, excess input VAT can be refunded or offset only within 5 years. Older balances fall under a transitional window that ends before 1 January 2027.
What are the penalties for filing late?
Penalties were revised in April 2026. A tax agent can check what applies to you.
Will e-invoicing change my VAT returns?
E-invoicing sends invoice data to the FTA through accredited service providers, so it makes sense to check that your returns and invoices tell the same story. Read the e-invoicing timeline.
Related services
Get quotes for VAT return filing
One free request reaches up to three licensed tax and accounting firms. No obligation.