How to file a VAT return in the UAE: deadlines, the VAT 201 form box by box, and what late filing costs

Every VAT-registered business in the UAE files the same form, the VAT 201 return in EmaraTax, on the same rhythm: one return per tax period, due on the 28th day after the period ends. The form itself is short. What makes it go wrong is the bookkeeping behind it, a missing reverse charge entry, sales booked in the wrong emirate, or input VAT claimed on a purchase that does not qualify.

This guide covers the deadline and where it comes from, what goes into each box, a worked example, what late or wrong filing costs since April 2026, and what the new input VAT rules of 1 October 2026 change for the next return you file.

The deadline: 28 days, for the return and the money

The rule sits in Article 64 of the VAT Executive Regulation (Cabinet Decision No. 52 of 2017, as amended): a tax return must be received by the Federal Tax Authority no later than the 28th day after the end of the tax period, unless the FTA directs another date. The VAT payable has to be received by the same date.

Two words in that rule cause most of the trouble:

• Received, not sent. A bank transfer started on the 28th may land after the deadline. Pay a few working days early.
• Payment is a separate obligation. Filing on time and paying late still triggers the late payment penalty. Paying on time and filing late triggers the late filing penalty.

Tax period length. Under Article 62 of the same regulation, the standard tax period is three calendar months, ending on a date the FTA sets. The FTA can assign shorter or longer periods, and larger businesses usually file monthly. Your quarters do not have to follow the calendar year. The FTA assigns the end months, and they can fall in any month, so check your own in EmaraTax rather than assuming.

The current deadline. For businesses whose quarter ran from July to September 2026, the FTA has announced 28 October 2026 as the final date for filing and payment. Our UAE tax deadline calendar builds every VAT due date for your own tax periods as a calendar file.

The VAT 201 form, box by box

The return has two halves: what you sold (boxes 1 to 8) and what you bought (boxes 9 to 11), followed by the result (boxes 12 to 14). Each line asks for an amount excluding VAT and, where relevant, the VAT on it.

Box	Label on the form	What goes in it
1a to 1g	Standard rated supplies in Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, Fujairah	Your 5% sales, split by emirate
2	Tax refunds provided to tourists	Only for retailers in the tourist refund scheme
3	Supplies subject to the reverse charge provisions	Services you bought from abroad, and goods imported but not declared through UAE Customs
4	Zero rated supplies	Exports, international transport and other 0% supplies
5	Exempt supplies	For example residential rent, bare land, certain local financial services
6	Goods imported into the UAE	Imports declared through UAE Customs
7	Adjustments to goods imported into the UAE	Corrections to box 6
8	Totals	Calculated
9	Standard rated expenses	Your purchases with recoverable input VAT
10	Supplies subject to the reverse charge provisions	The recoverable side of boxes 3, 6 and 7
11	Totals	Calculated
12	Total value of due tax for the period	Output VAT
13	Total value of recoverable tax for the period	Input VAT
14	Payable tax for the period	Box 12 minus box 13

Three boxes deserve a closer look.

Boxes 1a to 1g, the emirate split. Standard rated sales are reported against the emirate of the establishment that makes the supply, not where the customer is. A company with one office in Dubai reports everything in box 1b. A company with a branch in Sharjah splits its sales between 1b and 1c. The split does not change the amount of VAT, but a wrong split is still a wrong return.

Boxes 3 and 10, reverse charge. A software subscription billed from Ireland or a consultant invoicing from London carries no UAE VAT on the invoice. You account for it yourself: 5% output VAT in box 3, and the same amount as input VAT in box 10 if the cost is used for taxable business. The net effect is usually zero, but leaving both boxes empty is still an error. The full mechanics are in our guide to the reverse charge mechanism.

Box 9, input VAT. This is where reviews start, because it is where money flows back to the business. Only purchases with a valid tax invoice and a business purpose belong here. Entertainment of non-employees, private use of company cars and other blocked costs stay out. Since 1 October 2026, more conditions apply, see below.

A worked example

A Dubai consultancy with quarterly periods files for July to September 2026:

Line	Amount (AED)	VAT (AED)
Box 1b, consulting fees invoiced in Dubai	400,000	20,000
Box 3, software and advisory services bought from abroad	30,000	1,500
Box 4, services to a client in Germany, zero rated	60,000	0
Box 9, office rent, IT, marketing with UAE VAT	120,000	6,000
Box 10, reverse charge recovery	30,000	1,500
Box 12, due tax		21,500
Box 13, recoverable tax		7,500
Box 14, payable tax		14,000

The AED 14,000 has to reach the FTA by 28 October 2026. You can check individual VAT amounts with our UAE VAT calculator.

If the payment arrives one day late, the penalty is 14% per year on AED 14,000, charged for each month or part of a month: about AED 163 for the first month, and the same again on the same date each month while the amount stays unpaid.

Filing in EmaraTax, step by step

1. Close the books for the period first. Reconcile the bank accounts, post every sales and purchase invoice and book the reverse charge entries. A return prepared from bank statements alone almost always misses something. This is where clean bookkeeping pays for itself.
2. Run the VAT report from your accounting system and check it against the general ledger: output VAT account, input VAT account, and the totals per emirate.
3. Log in to EmaraTax, open the VAT return for the period and enter the figures box by box. The totals in boxes 8, 11, 12, 13 and 14 are calculated by the portal.
4. Review and submit. Keep the submission acknowledgement with your records.
5. Pay the amount in box 14 through the payment options in EmaraTax, early enough to be received by the 28th.
6. File the backup. Keep the VAT report, the invoices and the reconciliation for at least five years. The UAE record keeping rules explain why corporate tax pushes that to seven.

A business with nothing to report still files. A nil return is a return, and a missing one is a late one.

What late or wrong filing costs since 14 April 2026

Cabinet Decision No. 129 of 2025, issued on 9 October 2025 and in force since 14 April 2026, rewrote the VAT penalty table. The figures below are taken from the consolidated penalty table published by the UAE Ministry of Finance.

Violation	Penalty
Late VAT return	AED 1,000 the first time, AED 2,000 for a repeat within 24 months
Late payment	14% per year on the unpaid tax, charged monthly from the day after the due date
Incorrect return	AED 500, unless corrected before the filing deadline, or through a voluntary disclosure that does not change the tax due
Voluntary disclosure that changes the tax	1% of the difference for each month since the original due date
No disclosure before the FTA announces a tax audit	15% of the difference, plus 1% per month
Late VAT registration	AED 10,000

The new table replaced the old late payment regime, which charged a percentage on day one plus a monthly addition with a cap of 300%. The practical lesson stays the same: a mistake you find and disclose yourself is much cheaper than one the FTA finds. Our overview of how to avoid tax penalties in Dubai covers the wider picture.

What the October 2026 rules change for box 9

Three instruments took effect on 1 October 2026: Cabinet Decision No. 149 of 2026, which amends the VAT Executive Regulation, FTA Decision No. 13 of 2026 on verifying suppliers and supplies, and FTA Decision No. 17 of 2026 on input VAT for employee costs. All three narrow what you may put into box 9:

• Supplier verification. Before deducting input VAT you need documented checks on the supplier and the supply. Purchases under AED 10,000 excluding VAT are exempt from the checks only while total purchases from that supplier stay at or below AED 100,000 over 12 months. Above AED 375,000 a year with one supplier, a UAE bank confirmation of their account is also required.
• Employee costs. VAT on benefits you give voluntarily is recoverable only in six defined cases, such as staff transport or mobile phones, each with conditions and usually a written policy.
• Cash payments. Input VAT on supplies above a threshold paid in cash will not be recoverable. The Ministry of Finance had not published the threshold as of 23 October 2026.

For a business on calendar quarters, the return due on 28 October 2026 covers July to September and falls under the old rules. The first return where the new conditions apply in full is the one for October to December 2026, due by 28 January 2027. Our article on input VAT recovery in the UAE walks through each decision with examples.

One more change is coming. From 1 January 2027 for businesses with revenue of AED 50 million or more, and from 1 July 2027 for everyone else, invoice data reaches the FTA through the e-invoicing network close to the time of the transaction. The VAT return stays, but the FTA will be able to compare it against your invoices line by line. The timeline is in our guide to the UAE e-invoicing mandate.

Before you press submit: a short checklist

1. Every sales invoice of the period is booked, including credit notes.
2. Sales are split by emirate according to the establishment that made them.
3. Foreign service invoices appear in both box 3 and box 10.
4. Imports declared through customs match the customs data in box 6.
5. Box 9 contains no blocked costs and no purchases without a valid tax invoice.
6. For purchases from 1 October 2026: the supplier verification file exists.
7. The amount in box 14 is scheduled for payment in time to arrive by the 28th.

How we handle VAT returns for clients

We prepare VAT returns from books we keep ourselves, so the reconciliation happens before the form is filled in, not after. That covers VAT registration and ongoing filing, the supplier verification file under the new rules and refund requests where input VAT exceeds output VAT. All of it at fixed prices. If you are not registered yet, start with the VAT registration guide.

Talk to us, the initial consultation is free.

As of 23 October 2026. Based on Articles 62 and 64 of the VAT Executive Regulation (Cabinet Decision No. 52 of 2017 and its amendments, consolidated text published by the Federal Tax Authority), Cabinet Decision No. 129 of 2025 on administrative penalties, Cabinet Decision No. 149 of 2026 and FTA Decisions No. 13 and No. 17 of 2026. The English texts are unofficial translations, and the Arabic text prevails. This article is general information and is no substitute for advice in an individual case.

Read on: Input VAT recovery in the UAE · Reverse charge mechanism in UAE VAT · VAT registration in the UAE · UAE e-invoicing 2026 and 2027