How often do businesses file VAT returns in the UAE?
VAT returns are typically filed quarterly, due within 28 days of the tax period's end. Larger businesses with higher turnovers may be required to file monthly, as determined by the FTA.
VAT return filing frequency in the UAE depends on your business size and turnover.
Standard Filing Frequency
- Quarterly returns for most businesses
- Tax periods: Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec
- Due within 28 days of the tax period end
- Filed online through the EmaraTax portal
Monthly Filing
- Required for larger businesses with high turnovers
- Determined by the Federal Tax Authority
- Provides better cash flow management
- More frequent compliance monitoring
Key Deadlines
- Q1 (Jan-Mar): Due April 28
- Q2 (Apr-Jun): Due July 28
- Q3 (Jul-Sep): Due October 28
- Q4 (Oct-Dec): Due January 28
Filing Requirements
- Must file even if no VAT is due
- Include all taxable supplies and purchases
- Pay any VAT due by the filing deadline
- Maintain proper records and documentation
