Filing a UAE VAT Return — Step-by-Step
UAE VAT returns are filed quarterly (or monthly for some businesses) through the FTA's EmaraTax portal at eservices.tax.gov.ae.
Before You File — Checklist
- All sales invoices for the period are recorded
- All purchase invoices and import documents are recorded
- Input VAT claims are supported by valid tax invoices
- Bank reconciliation for the period is complete
- Any adjustment (credit notes, bad debt relief) is documented
Step-by-Step Filing Process
1. Log in to EmaraTax Access the portal using your UAE Pass or EmaraTax credentials.
2. Navigate to VAT Return Select your VAT registration and choose the relevant return period.
3. Complete Box 1 — Standard-Rated Sales Enter total standard-rated (5%) supplies. VAT collected is auto-calculated.
4. Complete Box 2 — Zero-Rated Sales Enter zero-rated supplies (0% VAT, but taxable — input VAT is recoverable).
5. Complete Box 3 — Exempt Supplies Enter any exempt supplies (no VAT charged, no input VAT recovery).
6. Complete Box 9 — Standard-Rated Expenses Enter total standard-rated purchases on which input VAT is being claimed.
7. Review and Submit Review the net VAT payable or refundable. Submit the return.
8. Pay Any VAT Due VAT due must be paid by the filing deadline (28th day following the end of the tax period). Payment is made via bank transfer or the EmaraTax payment gateway.
Deadlines
- Quarterly filers: 28th day of the month following the end of each quarter
- Monthly filers: 28th day of the following month
Penalties for Late Filing
- AED 1,000 for first late filing
- AED 2,000 for subsequent late filings within 24 months
Kounted handles VAT return preparation and filing on your behalf. We review every return before submission and reconcile it to your accounting records.