The UAE VAT Return, often referred to as the ‘Tax Return,’ is a recurring statement that registered individuals or businesses must submit to the relevant authority. The specific data and information required for taxation purposes in the UAE VAT Return are outlined in the executive regulations governing VAT. All the requisite details for the VAT Return must adhere to the format prescribed by the authority.
VAT Return Filing Period
The standard filing period for the VAT Return is quarterly. However, the authority may request certain types of businesses to submit their VAT Return on a monthly basis, aiming to reduce the risk of tax evasion and enhance compliance monitoring.
Return Filing Period Applicability of VAT Return
Quarterly Return Most businesses in the UAE are typically required to file VAT Returns on a quarterly basis.
Monthly Return Only specific categories of businesses will be mandated to file the VAT Return on a monthly basis.
Furthermore, to alleviate the compliance burden on businesses and reduce administrative load on the authority, the law allows for certain businesses to have a longer VAT return filing period.
VAT Return Due Date
The deadline for filing VAT returns falls on the 28th day of the month following the conclusion of the tax period. For quarterly VAT returns, the due date is the 28th day of the month following the end of the quarter.
For monthly returns, the deadline for filing the VAT return is the 28th day of the subsequent month. For instance, for the return period of January 2018, the deadline would be February 28, 2018.
VAT Return Form
Registered businesses in the UAE are obligated to submit their VAT returns online. The UAE VAT return form is designed to be at a summary level. This means that registered businesses need to provide consolidated details of their transactions, encompassing total sales, total purchases, output VAT, input VAT, and tax payable.
Despite the summary-level reporting, businesses must categorize their supplies into the following groups:
1. Standard-rated supplies
2. Zero-rated supplies
3. Exempt supplies
4. Reverse charge supplies
5. Intra-GCC supplies
VAT Return Filing
VAT return filing in the UAE is exclusively conducted online. This means that all registered businesses in the UAE must submit their VAT return statement by logging into the FTA portal.
The FTA portal is designed to accept returns solely through online means, and offline alternatives such as filing through XML, EXCEL, or other utilities are not presently available. Consequently, taxpayers are required to manually input the values of their sales, purchases, output VAT, input VAT, and other relevant data into the designated fields within the FTA portal.
You can also register for VAT Registration on our website: