Tax Filing · United Arab EmiratesYour VAT 201 is due 28 days after each period ends. We file it from books that agree with your Corporate Tax figures.
We prepare and file UAE VAT returns on EmaraTax, handle payments, refunds and voluntary disclosures, and make sure a year of VAT returns lines up with the Corporate Tax return.
Tax
At a glance
- Authorities
- Federal Tax Authority (FTA)
- Forms & references
- VAT 201Voluntary disclosure (VAT 211)Refund request (VAT 311)
- Filed with
- FTA, through EmaraTax
- Return
- VAT 201, usually quarterly
- Deadline
- Return and payment by the 28th day after the period ends
- Corrections
- Next return if AED 10,000 or less; otherwise a voluntary disclosure
Overview
What it is, and why it matters.
Every VAT-registered business files a VAT return (form VAT 201) on EmaraTax for each tax period, usually quarterly and monthly for some larger businesses. The return and any VAT payable must reach the FTA by the 28th day after the period ends.
The return reports standard-rated sales by emirate, zero-rated and exempt supplies, reverse-charge imports and recoverable input tax. Errors found later are corrected in the next return if the tax difference is AED 10,000 or less, or otherwise by a voluntary disclosure within 20 business days of discovering them.
Penalties changed on 14 April 2026. Late payment now attracts a charge of 14% a year, calculated monthly on the unpaid tax, instead of the old fixed percentages (at the time of writing). Since 1 January 2026, excess VAT must also be reclaimed within 5 years, with older balances claimable until 31 December 2026.
VAT returns and the Corporate Tax return come from the same books, and a year of reported sales should agree with the revenue in the financial statements. We reconcile the two before the Corporate Tax return is filed.
Who needs it
Who typically needs it.
- 01
VAT-registered SMEs
Businesses that want each return checked against the books before it goes to the FTA.
- 02
Importers and online sellers
Businesses with import VAT on customs declarations, reverse-charge purchases and marketplace fees to account for.
- 03
Businesses with refunds due
Exporters and start-ups whose input tax regularly exceeds their output tax, now working to a 5-year refund limit.
- 04
Tax groups
Groups filing a single return for several companies, with intra-group supplies to strip out.
- 05
Businesses behind on returns
Companies with late returns, FTA penalty notices or errors in earlier periods to correct.
When you need it
The moments that usually trigger it.
- Your first VAT return is due and you’re not sure what goes in which box.
- Your bookkeeping and your VAT figures don’t agree.
- You’ve found an error in a return you already filed.
- You’re owed a VAT refund and want to claim it before the 5-year limit.
- The FTA has issued penalties or opened an audit.
- Your year end has passed and the Corporate Tax return needs figures that match your VAT returns.
Scope
Exactly what we handle.
Our engagement letter lists these specifically, so you know what is included before any work begins.
- 01
Preparing each VAT 201 from reconciled books, with standard-rated sales split by emirate as the return requires.
- 02
Reviewing reverse-charge purchases of imported services and goods, and import VAT on customs declarations.
- 03
Checking input tax claims against valid tax invoices and the blocked-input rules, for example on entertainment and some motor vehicles.
- 04
Filing on EmaraTax and setting up payment by the deadline.
- 05
Preparing voluntary disclosures and refund requests, with supporting schedules.
- 06
Reconciling a year of VAT returns to the financial statements before the Corporate Tax return.
- 07
Catching up late returns and requesting reconsideration of penalties where there are grounds.
- 08
Preparing for e-invoicing by mapping your invoice data and flows for your accredited service provider.
The process
How it runs, step by step.
Timings depend on the authority and on how quickly documents come together. We tell you what’s typical for your case at the start.
Start with a conversationRecords in
You send invoices, bank statements, customs declarations and gateway reports, or give us access to your accounting software.
Reconcile and review
We reconcile the bank and check VAT codes, invoices and unusual items, and send any questions in one batch.
Prepare the return
We prepare the VAT 201 and a working file showing how each box was built, with the amount payable or refundable.
Approve
You review and approve the return. Nothing is filed without your sign-off.
File, pay and diarise
We submit on EmaraTax, keep the acknowledgement, confirm payment and set a reminder for the next period.
What we’ll need
The information to have ready.
A typical checklist. After the first conversation we send a version specific to your situation, so you don’t gather anything you don’t need.
Every period
- Sales and purchase invoices, and credit notes
- Bank statements for every account
- Customs import and export declarations
- Marketplace and payment gateway settlement reports
Corrections and refunds
- Details of the error and the period it relates to
- The original return and supporting invoices
- Evidence for any refund claimed
Access
- EmaraTax access for our user, or the details to set it up
- Adviser access to your accounting software
Please don’t email passports or bank statements. Once we’ve spoken, you’ll get access to a secure upload.
Common mistakes
Where this usually goes wrong.
The problems we are most often asked to fix, and what they tend to cost.
- Mistake 01
Claiming input tax without a valid tax invoice
Input tax generally needs a tax invoice showing the supplier’s TRN. Claims based on receipts or pro forma invoices are a frequent audit adjustment.
- Mistake 02
Missing the reverse charge on imported services
Software subscriptions, advertising and consultancy bought from overseas suppliers usually fall under the reverse charge. Leaving them out understates both output and input tax.
- Mistake 03
Paying after the filing date
Payment is due by the same 28th-day deadline as the return. Since April 2026, late payment attracts a charge that builds up every month.
- Mistake 04
Leaving refunds too long
Excess VAT must now be reclaimed within 5 years of the end of the tax period. Credits left sitting on the account can expire.
- Mistake 05
VAT returns that don’t match the accounts
A year of VAT returns that tells a different story from the financial statements invites FTA questions on both taxes.
Worth knowing
The limits, stated upfront.
We work from the records you provide. We review them but don’t audit them.
FTA audits and reconsideration requests are decided by the FTA. We can’t promise a penalty will be cancelled.
Excise tax, customs duty and VAT in other GCC countries are outside this service.
The Corporate Tax return is part of our Corporate Tax service; we prepare it alongside where you use both.
Questions
Tax Filing: frequently asked.
If yours isn’t here, ask us directly. We’ll answer in plain terms.
Ask a questionWhen is my VAT return due?
By the 28th day after the end of each tax period, and any VAT payable must reach the FTA by the same date. Most businesses have quarterly periods, set by the FTA when they register.
What happens if I file or pay late?
A late return carries a fixed penalty, AED 1,000 for a first offence and AED 2,000 for a repeat within 24 months at the time of writing. Since 14 April 2026, unpaid VAT attracts a charge of 14% a year, calculated monthly.
I’ve found a mistake in a filed return. What now?
If the tax difference is AED 10,000 or less, you can usually correct it in the next return. Above that, you submit a voluntary disclosure within 20 business days of finding it, and penalties are generally lower than if the FTA finds it first.
How do I claim a VAT refund?
Excess input tax can be carried forward or claimed through a refund request on EmaraTax. Since 1 January 2026, it must be claimed within 5 years of the end of the tax period.
Can I file VAT returns once a year?
No. The FTA sets tax periods, usually quarterly and monthly for some larger businesses. You can ask it to change the timing of your periods, for example to match your year end, but annual returns aren’t available.
How do VAT returns affect Corporate Tax?
Both use the same books, so revenue on your VAT returns should reconcile to the revenue in your financial statements. Differences need an explanation before the Corporate Tax return is filed.
Do you handle e-invoicing?
We help you prepare: cleaning customer and supplier data, mapping invoice flows and checking VAT treatment. The e-invoices themselves are exchanged through an accredited service provider you appoint.
Related
Often needed alongside this.
The equivalent in our other countries
Speak with a consultant
Talk to us about tax Filing.
Pick the closest match and we’ll take it from there. You’ll get a written scope and fee before any work begins.
Or use our three-step guide, or email hello@fiscorra.com
