UAE VAT Return

Tally Solutions | Updated on: August 25, 2022

VAT Return, also known as 'Tax return' is a periodical statement which a registered person needs to submit to the authority. The details and data to be furnished in the VAT return for the purpose of tax are specified in the UAE VAT executive regulations. All the details as required in VAT Return, needs to be prepared in accordance with the VAT Return format issued by the authority.

VAT Return Filing Period

The standard VAT return filing period will be on a quarterly basis. However, the authority may request certain type of businesses to file the VAT return on monthly basis to reduce the risk of tax evasion and improve the monitoring of compliance adherence by the business.

Return Filing Period Applicability of VAT Return
Quarterly Return Most of the businesses in UAE will be filing the VAT Returns on a quarterly basis
Monthly Return Only certain classes of businesses will be asked to file VAT Return on a monthly basis.

Also, in order to ensure the reduction of compliance burden on the businesses and administrative burden on the authority, the law is provisioned to allow a certain type of businesses with a longer VAT return filing period.

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VAT Return Due Date

The last date to file VAT returns will be the 28th of the subsequent month following the end of the tax period. For quarterly VAT returns, due date will be 28th of the subsequent month following the end of the quarter.

For the monthly return, the last date to file VAT return will be 28th of the subsequent month. For example, for the return period of January 2018, the last date will be 28th February, 2018.

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VAT Return Form

The registered businesses in UAE are required to file online VAT return. The VAT return form in UAE is expected to be at summary level. This means, the registered businesses are required to submit the consolidated details of supplies such as total sales, total purchases, output VAT, input VAT and tax payable.

Though the details are at consolidated level, the businesses are required to classify the supplies into the following categories:

  • Standard rated
  • Zero rate Supplies
  • Exempt Supplies
  • Reverse Charge Supplies
  • Intra GCC Supplies

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VAT Return Filing

The VAT return filing in UAE is expected to be entirely online. This means, all the registered businesses in UAE are required to submit their VAT return statement by logging in on the FTA portal.

The FTA portal is designed to accept the returns only through online mode and offline capabilities to file VAT return through XML, EXCEL or any other utilities are currently not available. This implies that the taxpayer is required to manually provide the values of Sales, Purchase, Output VAT, Input VAT etc. in the appropriate boxes of VAT available in FTA portal.

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Click here to read more about VAT return FAQs.

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