VAT return filing is a core compliance requirement for every VAT-registered business in the UAE. This guide walks you through every step — from understanding your VAT position to submitting via EmaraTax. For professional support, see Herald’s indirect tax (VAT) services.
VAT Return Filing Deadlines 2026
| Filing Frequency | Tax Period End | Filing Deadline |
|---|---|---|
| Quarterly (most businesses) | 31 March 2026 | 28 April 2026 |
| Quarterly | 30 June 2026 | 28 July 2026 |
| Quarterly | 30 September 2026 | 28 October 2026 |
| Quarterly | 31 December 2026 | 28 January 2027 |
| Monthly (assigned by FTA) | Last day of month | 28th of following month |
Step-by-Step VAT Return Filing Process
Step 1: Gather Your Records
Accurate records are the foundation of a correct VAT return. Herald’s accounting and bookkeeping team maintains real-time, VAT-ready books so your return preparation takes hours, not days.
- All sales invoices (tax invoices) issued during the period
- All purchase invoices received during the period
- Bank statements for cross-referencing
- Records of zero-rated and exempt supplies
- Import and export records and credit notes
Step 2: Calculate Output VAT
Output VAT is the 5% VAT you charged on your taxable supplies. Sum all standard-rated sales for the period and multiply by 5%. Zero-rated supplies attract no VAT; exempt supplies are excluded entirely.
Step 3: Calculate Input VAT
You can only recover input VAT on eligible business purchases. For complex input VAT scenarios — particularly businesses with both taxable and exempt supplies — consult Herald’s indirect tax specialists.
Step 4: Calculate VAT Payable
| VAT Calculation FormulaVAT Payable = Output VAT – Input VATIf Output VAT > Input VAT: you owe the difference to the FTA.If Input VAT > Output VAT: you have a refundable excess that can be carried forward or claimed as a refund. |
Step 5: Submit via EmaraTax
- Log in to tax.gov.ae → VAT → VAT Return
- Select the relevant tax period
- Fill in: Standard Rated Supplies, Zero-Rated Supplies, Exempt Supplies
- Fill in: Standard Rated Expenses (input VAT), Imports subject to VAT
- Review the calculated net VAT position and submit
VAT Penalties in UAE 2026
| Violation | Penalty Amount |
|---|---|
| Late VAT return filing | AED 1,000 (first time); AED 2,000 for repeat within 24 months |
| Failure to settle VAT due on time | 2% immediately; 4% after 7 days; 1% daily after 1 month (max 300%) |
| Incorrect VAT return (voluntary disclosure) | AED 3,000 first time; AED 5,000 if repeated |
| Tax evasion | Five times the evaded tax + criminal prosecution |
Frequently Asked Questions
Does Herald handle VAT return filing?
Yes. Herald’s VAT compliance team manages the complete VAT return cycle — bookkeeping, calculations, EmaraTax submission, and FTA correspondence.
Can I amend a VAT return after submitting it?
Yes. File a Voluntary Disclosure with the FTA. Voluntary corrections attract lower penalties than errors found during an FTA audit.
| Let Herald Handle Your VAT ReturnsHerald ensures accurate, on-time VAT return filing. Contact us today — we handle calculations, submission, and all FTA correspondence. |
