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All taxable businesses in Dubai are required to file VAT returns. Upon registering for VAT, the company will be assigned a Tax Registration Number (TRN). Usually, the company is taxed three times per year (quarterly), so you must file a VAT return every three months.

Your VAT certificate will state the period when you must file a VAT return. To remain VAT registered, businesses must complete the VAT return filing within the timeframe given by the Federal Tax Authority.

After registering for VAT in the UAE, you must file your VAT returns and make payments within 28 days following the end of your tax period.

Filing of a VAT Return

It is a legal requirement that all businesses in the United Arab Emirates comply with VAT regulations and follow all the FTA rules and regulations. Therefore, in addition to registration with the FTA on time, you must create and use a proper VAT invoice and keep appropriate records and accounts.

Liability of VAT

The VAT obligation is the difference between the output tax chargeable (VAT on supplies of goods and services) and the input tax recoverable for a given taxation period. Therefore, it is necessary to distinguish between FTA and output tax in cases where the output tax exceeds the input tax. In contrast, if the input tax is greater than the output tax, a taxable person will be entitled to recover the excess input tax and set it off against future payments due to FTA.

How to file a VAT return?

The online portal made available by the Federal Tax Authority allows taxable individuals in the UAE to submit their VAT returns. Initially, the taxpayer should log into the FTA online portal using their respective username/email address and password to access Form VAT201. Afterward, a tax professional will help you complete the form and file it by the deadline set by the FTA.

When are businesses required to file VAT returns?

The FTA requires taxable organizations to submit VAT returns within 28 days after the end of the tax period applicable to their business type. 'Tax period' refers to a specific time frame in which the taxable amount shall be determined and paid. A typical tax period is:

  • Quarterly for companies with a turnover of less than AED 150 million
  • Companies with annual revenues exceeding AED 150 million are assessed monthly

Businesses may be allocated different tax periods at the discretion of the FTA. However, if failure to file a tax return within the prescribed period, the violator will be liable for fines under Cabinet Resolution No. 40 of 2017 on Administrative Penalties for Violations of UAE Tax Laws.

How can AMCA help you?

If you need assistance filing your VAT return, our VAT experts in AMCA Auditing are available to help.

We have VAT experts who can assist you with all VAT-related issues. By utilizing our services, you can avoid VAT fines and penalties. Therefore, allow AMCA to handle all the VAT concerns you have.

Contact us for VAT return filing services!