Step-by-step guide
How to File a UAE VAT Return on EmaraTax
VAT-registered businesses in the UAE file VAT returns for each tax period, usually quarterly or monthly, through the Federal Tax Authority's EmaraTax platform. Returns and payment are due by the 28th day after the end of the tax period.
Documents and information you will need
- Sales and purchase registers for the period
- Tax invoices and credit notes
- Import declarations and customs documents
- Reverse charge transactions
- Prior-period adjustments
Step-by-step process
- Close the books for the tax period. Record and reconcile all sales, purchases, imports and adjustments.
- Classify supplies by emirate and type. Allocate standard-rated sales by emirate and identify zero-rated, exempt and out-of-scope supplies.
- Review input VAT recovery. Confirm valid tax invoices, exclude blocked items and apportion input VAT where you make exempt supplies.
- Complete the VAT return. Enter outputs, inputs, reverse charge and adjustments on EmaraTax.
- Submit and pay. Submit the return and pay any VAT due by the deadline.
- Keep records. Retain invoices and records for the period required by law.
Frequently asked questions
What is the UAE VAT rate?
The standard rate is 5%, with zero-rated and exempt categories defined in the law.
What if I make a mistake?
Errors may be corrected through a voluntary disclosure or in a later return, depending on the amount, as set out in the FTA rules.
This guide is general information based on the rules as we understand them at the time of writing. Forms, fees and procedures change; confirm current requirements or ask our team before acting.
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