How to File VAT Return in UAE

In short:

• Filing a VAT return in the UAE means submitting details of your sales, purchases, and VAT collected to the Federal Tax Authority, usually every quarter.
• The process involves gathering invoices, calculating input and output VAT, and completing Form VAT-201 accurately and on time.
• Crossval streamlines VAT return filing, automates calculations, and helps you stay compliant with FTA requirements, saving you hours each quarter.

You’re staring at the calendar: VAT deadline’s creeping in, tax periods are piling up, and one slip could mean fines you’d rather avoid. The Federal Tax Authority (FTA) gives you just 28 days after each tax period to submit your VAT return and settle payments—miss it once, and you’re hit with AED 1,000, or worse if it happens again.

It’s a familiar pain: gathering invoices, crunching numbers, navigating the EmaraTax portal… and hoping you didn’t mess up that zero-rated sale or import entries.

But it doesn’t have to be a headache.

In this guide, we’ll walk you through filing Form VAT‑201 step‑by‑step—from logging in to hitting submit—all while making sure you stay FTA‑compliant, avoid penalties, and save time each cycle.

Ready to turn “VAT dread” into VAT done? Let’s dive in.

Step 1: Get Your Docs in Order Before You Even Log In

Know Your Tax Period

Each VAT-registered business in the UAE files returns either monthly or quarterly, depending on what the FTA assigned you. You can double-check your filing frequency by logging into your EmaraTax account and going to your tax dashboard—it’s right at the top under “Taxable Person Summary.”

Missed that detail? Filing late, even unintentionally, racks up penalties—so it pays to know your schedule.

Gather Your VAT-Relevant Documents

Before you even open EmaraTax, make sure you’ve got:

• All sales invoices (taxable, exempt, and zero-rated)
• All purchase invoices with recoverable input VAT
• Import/export documentation (especially if using UAE customs or free zones)
• Credit notes or adjustments
• Bank statements, if needed for verification

You don’t need to upload these to EmaraTax, but you do need to base your numbers on them. The FTA can request records for five years, so accuracy matters.

Pro Tip: Use Accounting Software (Or at Least a Clean Spreadsheet)

If you’re still manually adding invoices, you’re asking for errors. Tools like CrossVal can generate your VAT return figures with a click. At minimum, set up a spreadsheet with separate tabs for:

• Taxable Sales (5%)
• Zero-Rated Sales (0%)
• Exempt Sales
• Input VAT from expenses
• Imports via Customs

Step 2: Logging In and Navigating the EmaraTax Portal

Get in Fast—No Password Fails Allowed

First, head to the EmaraTax portal—that’s your starting line. Don’t risk forgetting your login: if you haven’t updated passwords in a while, double-check your credentials or use a password manager. The FTA’s system will lock you out after a few failed attempts, and trust me, no one enjoys a support ticket on deadline day.

Find Your VAT Return Form VAT-201

Once inside, you’ll land on your dashboard. Here’s where most people freeze—so let’s cut straight through it:

• Click “VAT” from the main menu.
• Select “VAT Returns” and look for the tax period that’s due. Each period shows as a separate tile—just find the right date range.
• Hit “File Return” for that period.

If you’ve got multiple trade licenses or branches, make sure you’re in the right account. Double-check the TRN (Tax Registration Number) at the top left—it should match your business details.

What If Your Return Is Already Late?

If you see a red notification or overdue tag next to your tax period, the clock is ticking. The FTA’s fines for late filing are automatic (AED 1,000 first time, AED 2,000 for repeats—source). Don’t wait: even if your numbers aren’t final, it’s safer to submit a draft and amend later than miss the deadline.

Double-Check Before You Click Anything

A common pitfall: people rush and click the wrong period or account. Check everything twice before you open the form. It’s way easier to fix a mistake now than untangle it with FTA later.

Step 3: Fill In VAT-201—And Don’t Let These Boxes Trip You Up

Start With Your Sales (Output VAT)

Now you’re looking at the Form VAT-201. Here’s the part that trips up most folks: inputting the right numbers in the right boxes.

• Taxable Sales at 5%: Add up all your standard-rated sales for the period. This is where most revenue lands, so double-check your invoices and exclude any zero-rated or exempt sales.
• Zero-Rated Sales: Did you export goods or provide qualifying services? List those here.
• Exempt Sales: Local passenger transport, residential rentals, or bare land sales? These go in the exempt box.

Tip: If you’re using accounting software, you should be able to pull a summary that matches these categories. If you’re spreadsheeting, copy-paste with care—tiny mistakes here mean big headaches later.

Input Your Purchases (Input VAT)

• Standard-Rated Expenses: Enter all expenses where you’ve paid VAT that you can reclaim (office supplies, services, etc.).
• Imports via Customs: The EmaraTax system may pre-populate these numbers if you’ve imported goods, but it’s your job to check they match your records. Imports are where many small businesses slip up—double-check your customs declarations and invoices.

Heads-Up: The FTA is keen on import mismatches, so if your import values don’t line up with what customs shows, expect a follow-up.

Don’t Ignore the “Adjustments” Section

If you’ve issued credit notes, had sales cancelled, or made corrections to past periods, use the adjustments section. Document the reasons—you might need to show supporting evidence if the FTA asks.

Double-Check Everything—Then Check Again

Before you hit next, scroll through and make sure:

• All fields are filled (even if zero)
• Numbers tie back to your accounting records
• No transposed digits (it happens to the best of us)

Pro Tip: Download a copy of your filled-in form or take screenshots before you submit. If there’s a dispute later, this is your evidence.

Step 4: Review, Confirm & Submit

You’re almost there—don’t get trigger-happy yet. Before you hit submit, do a thorough check. Confirm your tax period, TRN, and that every field matches your records or accounting software. Even a single wrong number can lead to a penalty for an incorrect return (the FTA spells out how incorrect VAT returns can cost up to AED 2,000).

If you’re not ready, EmaraTax lets you save your progress as a draft, so you can double-check everything with your accountant before making it official. When you’re confident, tick the declaration box, hit submit, and you’ll see a confirmation screen with your submission reference—screenshot or save it. If you ever need to prove you filed, this is your golden ticket.

Step 5: Make the Payment

Filing’s done, now settle up. The fastest option is using your unique GIBAN, which you’ll find inside EmaraTax; just copy it exactly into your online banking and send the payment. If you prefer cards, the MagnatiPay gateway on EmaraTax takes Visa and Mastercard, but there’s a 0.68% service fee (details here).

Don’t leave payment until the last minute—GIBAN transfers might take up to 24 hours to clear, and card payments could need an OTP. If payment doesn’t show up in EmaraTax under “My Payments → Transaction History,” double-check everything immediately, since late payment penalties kick in fast.

Step 6: Download & Save Your Confirmation

After submitting and paying, EmaraTax gives you an acknowledgment—download it as a PDF and keep it handy. You’ll also get a confirmation email from the FTA. Best practice? Create a “VAT Returns 2025” folder (cloud or local), and save:

• The filled VAT‑201 form
• Payment receipt
• Acknowledgment PDF
• Email confirmations

The FTA can audit up to five years back, so don’t let digital clutter trip you up. For a step-by-step on record-keeping, check this quick guide from BMS Auditing.

FAQ: UAE VAT Return Filing

How often do I have to file VAT returns?

Most UAE businesses file quarterly, but some file monthly. Your assigned frequency shows on your EmaraTax dashboard under “Taxable Person Summary.” Filing late triggers automatic penalties (FTA rules).

What if I make a mistake after submitting my VAT return?

Mistakes happen. If you spot one, you can file a Voluntary Disclosure form through EmaraTax to correct the error. The FTA explains how voluntary disclosure works, and in some cases, penalties can be reduced if you fix issues proactively.

What documents do I need to keep—and for how long?

Keep all VAT-relevant invoices, receipts, import/export docs, and bank statements for at least five years. The FTA can request these at any time, and not having them ready can mean extra fines (record-keeping explained).

How do I pay my VAT due—and how long does it take to process?

You can pay via bank transfer to your GIBAN or use MagnatiPay in EmaraTax for card payments. Bank transfers may take 24 hours; card payments are usually instant but come with a small fee (payment options overview).

What’s the penalty for late VAT filing or payment?

First late filing = AED 1,000 fine. Repeat offenses = AED 2,000 each time. Late payment brings additional penalties based on the unpaid amount (Khaleej Times breaks it down).

Can I get reminders or notifications from EmaraTax?

Yes—EmaraTax sends reminders for upcoming deadlines and overdue filings by email. But don’t rely solely on these; set your own calendar alerts to avoid missing anything.

What if I don’t have any sales or expenses for the period?

You still have to file a “nil return”—just enter zeros in all the relevant boxes. Not filing at all leads to penalties even if your activity is zero (FTA guidance).

Save Hours (and Headaches) with CrossVal

Let’s be honest—VAT filing isn’t anyone’s idea of fun, especially when you’re setting up a business in Dubai and just trying to keep things running smoothly. CrossVal takes the grunt work out of the process: automatically pulling your invoices, matching sales and purchases, and generating VAT-201-ready numbers in seconds.

No more number-crunching, no more midnight spreadsheet drama, and you’re always ready for FTA audits or last-minute checks.
If you want VAT returns to be something you barely think about, it’s worth seeing how CrossVal does it.