VAT Return Filing Due Date in the UAE Explained

The short answer: when is your UAE VAT return due?

In the United Arab Emirates, VAT is administered by the Federal Tax Authority (FTA), and businesses report it on a return called the VAT201. The filing deadline is the 28th day of the month that follows the end of your tax period.

So if your tax period ends on 31 March, your VAT201 is due by 28 April. If your period ends on 30 June, it is due by 28 July. The same date applies to paying any VAT you owe: the FTA must receive both the return and the payment by that 28th day.

If the 28th lands on a weekend or an official public holiday, the deadline generally moves to the next business day. This is general information, so always confirm the current rules with the Federal Tax Authority or a qualified UAE tax professional before you rely on a specific date.

Know your tax period first

The due date depends entirely on your tax period, and not every business has the same one. The FTA assigns each registered business a tax period when you register for VAT.

Most small and medium businesses are given a quarterly tax period, meaning you file four returns a year. Larger businesses, or those the FTA decides should report more often, may be assigned a monthly tax period and file twelve times a year.

• Quarterly filers: four VAT201 returns a year, each due on the 28th of the month after the quarter ends.
• Monthly filers: twelve VAT201 returns a year, each due on the 28th of the following month.
• Your exact period start and end dates are shown in your account on the EmaraTax portal, so check there rather than assuming.
• Quarters are not always the same for every business; the FTA may set your quarter to end in January, February or March cycles, so read your own dates.

A worked example

Say you run a small retail shop in Dubai and the FTA has assigned you a quarterly tax period ending 30 June. Between 1 April and 30 June you record all your sales VAT (output tax) and all the VAT on your purchases and expenses (input tax).

After 30 June, you log in to EmaraTax, complete the VAT201 with those totals, and submit it. Both the return and the payment for the net VAT due must reach the FTA by 28 July. If 28 July is a Friday, weekend day or public holiday, the deadline typically shifts to the next working day, but confirm this each time rather than guessing.

How to file your VAT201 on EmaraTax

1. 1

   Log in to EmaraTax

   Sign in to the FTA's EmaraTax portal with your registered credentials and open the VAT return that is due for the current tax period.

2. 2

   Enter your output tax

   Report your standard-rated sales (5%), plus any zero-rated and exempt supplies, broken down by emirate where required.

3. 3

   Enter your input tax

   Report the recoverable VAT you paid on eligible business purchases and expenses, keeping the tax invoices that support each figure.

4. 4

   Review the net VAT

   The portal calculates whether you owe VAT or are due a refund. Check it against your own records before you submit.

5. 5

   Submit and pay

   Submit the VAT201 and settle any VAT payable by the 28th deadline using an approved FTA payment method so the funds clear in time.

What happens if you miss the deadline

The FTA treats late filing and late payment as two separate matters, and both carry administrative penalties. Missing a single deadline can therefore lead to more than one charge.

Penalty amounts and structures are set by the FTA and can change, so we are deliberately not quoting figures that may be out of date. Confirm the current penalty schedule directly with the Federal Tax Authority or a qualified local tax professional.

• A fixed penalty applies for submitting the VAT201 after the deadline.
• A separate percentage-based penalty applies for paying the VAT late, and it can grow the longer the payment is outstanding.
• Repeated late filing can attract higher fixed penalties than a first offence.
• Even a nil return (no VAT due) must be filed on time, or the late-filing penalty can still apply.

How to never miss a UAE VAT deadline

The businesses that file calmly on the 28th are the ones whose books are already up to date on the 1st. The goal is to make the return a quick review rather than a month-end scramble to find receipts and reconcile numbers.

That is exactly where Tallium AI helps. It is one all-in-one app that combines accounting, invoicing, POS, inventory and e-commerce, plus the Tallium AI suite's Marketing and CRM, under a single account. It handles 5% VAT on your sales and purchases as you go, scans and categorises receipts automatically with AI, and keeps a running picture of your net VAT so the VAT201 figures are ready when the FTA period closes.

Every plan includes unlimited users with no per-seat fees, so your accountant, manager and owner can all work in the same books without extra charges. Pricing is one simple flat monthly price in US dollars: the shop or store plan is $79 per month, the online store plan is $159, the warehouse plan is $99 and the factory plan is $269, each billed monthly from signup with no free trial and cancel anytime. Tallium AI keeps the records that feed your return; it does not file the VAT201 for you or replace advice from a tax professional.