VAT return filing
VAT-registered businesses file returns for each tax period, usually quarterly, and pay any VAT due by the same deadline.
Deadlines
Returns and payment are due by the 28th day after the end of the tax period.
What the return includes
- Output VAT on sales, by emirate
- Zero-rated and exempt supplies
- Imports and reverse-charge items
- Input VAT recoverable on business expenses
Good practice
- Reconcile sales and purchase ledgers to the return
- Keep valid tax invoices for input tax claims
- Review blocked expenses such as entertainment
Common questions
What if I have no sales in a quarter?
You must still file a return, showing nil where applicable.
Official sources
We check our guidance against these official sources. Always confirm current fees and rules before acting.