UAE VAT Return

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.

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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Read more about UAE VAT

VAT in UAE, How Does VAT System Works, Frequently Used Terms in VAT, VAT Exempt Supplies in UAE, VAT Return Form 201, Tax Audit under VAT in UAE, Supply under UAE VAT, Supply of Goods and Services in UAE VAT, Input Tax Recovery under VAT in UAE, VAT Return Filing in UAE, VAT Return Filing Period in UAE, Tax Agent under UAE VAT,  VAT Payment on Import by Unregistered Person

VAT Rate

VAT Rate in UAE, VAT Rates Applicable to Education Sector in UAE, Difference between Zero Rate, Exempt and Out of Scope Supplies in UAE VAT, UAE VAT Rates- Handbook, Standard Rated Purchases/Expenses in VAT Form 201, How to Furnish Standard Rated Supplies in VAT Return Form 201, Zero-Rated and Exempt Supplies in VAT Form 201, Zero-Rated Supplies in UAE VAT

VAT Registration

VAT Registration in UAE, How to link Tax Registration Number with Dubai Customs, How to Apply for VAT Registration in UAE, Tax Registration Number (TRN), VAT Registration Deadlines in UAE, Who Should Register under VAT, How to de-register or amend a Tax Group under VAT in UAE, How to de-register under VAT in UAE