When Are VAT Returns Due in UAE?
A Complete Guide for Businesses in 2024
Table of Contents
- What Are VAT Returns?
- When Are VAT Returns Due in UAE?
- VAT Return Filing Frequencies
- VAT Return Deadline Calendar
- Special VAT Return Deadlines for 2025
- Penalties for Late VAT Return Filing and Payment
- How Does One Desk Solution Help With VAT Return Filing?
- Best Practices for VAT Return Filing
- VAT Return Filing: Common FAQs
- Why Choose One Desk Solution for VAT Services?
- Conclusion
- Related Articles
Value Added Tax (VAT) introduced in the UAE in 2018 has become a fundamental part of business taxation and compliance. Registered businesses must file VAT returns regularly, and understanding the due dates for VAT returns is essential to avoid penalties and maintain smooth operations.
Need Help with VAT Return Filing?
Our experts at One Desk Solution can handle your VAT return preparation and filing to ensure compliance.
Call Us: +971-52 797 1228 WhatsApp Us Contact FormThis article covers when VAT returns are due in the UAE, relevant deadlines, penalties for late filing, and highlights how One Desk Solution—the top VAT, tax, bookkeeping, and audit services provider in Dubai—supports businesses in seamless VAT compliance.
What Are VAT Returns?
A VAT return is a tax report submitted by a VAT-registered business detailing the value of taxable supplies and purchases during a specific tax period. It shows the VAT collected on sales (output tax) and the VAT paid on purchases (input tax), helping calculate the net VAT payable to or refundable from the Federal Tax Authority (FTA).
The VAT return is mandatory for all VAT-registered entities and requires accurate, timely submission according to the FTA's timelines.
VAT Collected on Sales
VAT charged to customers on taxable supplies
VAT Paid on Purchases
VAT paid to suppliers on business expenses
Payable or Refundable
Difference between output and input tax
When Are VAT Returns Due in UAE?
The due dates for VAT returns depend on the tax period assigned by the FTA to each business upon registration. The general rule for VAT return filing in the UAE is:
VAT returns, along with any VAT payment due, must be submitted within 28 days after the end of each tax period.
If the VAT return due date falls on a weekend or public holiday, the deadline is automatically extended to the next business day.
VAT Return Filing Frequencies
Businesses are assigned different filing frequencies based on their annual taxable turnover:
| Business Size/Turnover | VAT Return Filing Frequency | Due Date for VAT Return and Payment |
|---|---|---|
| Annual turnover < AED 150 million | Quarterly | 28 days after quarter end |
| Annual turnover ≥ AED 150 million | Monthly | 28 days after month end |
| Due date falls on weekend/holiday | Applies to both | Extended to next business day |
VAT Return Deadline Calendar
For businesses filing quarterly VAT returns, here are the standard deadlines:
Q1 Return
Filed by end of April
Q2 Return
Filed by end of July
Q3 Return
Filed by end of October
Q4 Return
Filed by end of January
For monthly filers, the deadline is always the 28th day of the following month (e.g., January return due by 28th February).
Special VAT Return Deadlines for 2025
The Federal Tax Authority has highlighted some key deadlines for 2025 to ensure compliance:
August 28, 2025: A critical final deadline for VAT return filing and payment for periodic VAT filings, especially relevant for quarterly and monthly return filers.
September 29, 2025: Another final deadline for VAT return submission in some cases.
Businesses should mark these dates in their calendars and prepare their VAT returns well in advance to avoid last-minute issues.
Penalties for Late VAT Return Filing and Payment
The UAE's Federal Tax Authority enforces strict penalties on businesses failing to file VAT returns or make payment on time:
| Offense | Penalty Amount (AED) |
|---|---|
| First late VAT return filing | AED 1,000 |
| Repeated late filing within 24 months | AED 2,000 |
| Late payment penalty (immediate) | 2% of unpaid VAT amount |
| Additional penalty after 7 days | 4% of unpaid VAT amount |
| Daily penalty starting one month after due date | 1% per day, up to 300% of unpaid tax |
These penalties underscore the importance of timely VAT return submission and payment. The cumulative effect of multiple penalties can significantly impact a business's finances.
Learn more about tax penalties in UAE to understand the full scope of non-compliance consequences.
How Does One Desk Solution Help With VAT Return Filing?
One Desk Solution is recognized as the leading VAT, tax, bookkeeping, and audit services provider in Dubai and UAE, offering professional assistance to businesses facing VAT compliance challenges. Their VAT return services include:
Accurate VAT Return Preparation
Ensuring precise calculations of output and input VAT based on your financial records.
Timely Filing on the FTA Portal
Managing submissions on the official EmaraTax platform within the statutory deadlines to avoid penalties.
Comprehensive VAT Compliance
Advising on VAT regulations, reviewing transactions for VAT accuracy, and helping maintain compliant bookkeeping.
Handling Payments and Refunds
Facilitating VAT payments and assisting with claims for VAT refunds when applicable.
Customized Support
Tailoring VAT services according to your business size, sector, and turnover.
Partnering with One Desk Solution guarantees peace of mind with expert support and 24/7 accounting assistance, allowing business owners to focus on growth and operations without tax worries.
Best Practices for VAT Return Filing
Know Your Tax Period: Check your VAT registration certificate for your specific tax period assigned by the FTA.
Maintain Proper Records: Keep accurate invoices, imports/exports records, and transaction details to support VAT returns. Learn about tax records UAE companies must maintain.
Use Professional Services: Outsource VAT return preparation and filing to experts like One Desk Solution to ensure compliance and reduce errors.
File Before Deadlines: Always submit VAT returns and pay due VAT well before deadlines to avoid penalties.
Keep Updated on VAT Law Changes: Tax laws can evolve, so stay informed or rely on expert advisory services.
VAT Return Filing: Common FAQs
What happens if I miss the VAT return filing deadline?
Missing the deadline results in immediate penalties starting from AED 1,000 for the first offense, with increasing penalties for repeated offenses. Additionally, late payment penalties apply starting at 2% of the unpaid tax amount.
Can I change my VAT return filing frequency?
Yes, businesses can request a change in their filing frequency from the FTA if their turnover changes significantly. However, this requires formal approval from the tax authority.
What should I do if I realize I made an error in a submitted VAT return?
If you discover an error in a previously submitted VAT return, you should file a voluntary disclosure with the FTA to correct the mistake. The penalties for errors depend on whether the disclosure is voluntary or prompted by the FTA.
Are there any exceptions to the 28-day filing deadline?
The only exception is when the 28th day falls on a weekend or public holiday, in which case the deadline extends to the next business day. There are no other automatic extensions.
What documents do I need to prepare before filing my VAT return?
You should have all sales and purchase invoices, import/export documents, credit notes, debit notes, and records of any other taxable transactions during the tax period. Proper bookkeeping is essential for accurate VAT return preparation.
Why Choose One Desk Solution for VAT Services?
One Desk Solution is a premier accounting and bookkeeping firm based in Dubai, UAE. With a professional team possessing international accounting experience, the company specializes in delivering tailored financial solutions to meet the unique needs of UAE businesses.
Their services range from VAT registration and filing, tax advisory, corporate tax services, internal audits, to complete business setup and PRO services. One Desk Solution prides itself on simplifying financial complexities and ensuring strict compliance with UAE regulations.
Their round-the-clock support and client-focused approach enable both startups and established enterprises to achieve financial success confidently.
Client Support
Round-the-clock assistance for your VAT needs
Professional Team
International accounting experience
Compliance
Ensuring full adherence to UAE tax laws
Need Professional VAT Return Filing Services?
Contact One Desk Solution today for expert VAT return preparation, filing, and compliance services in Dubai and across UAE.
Call Us: +971-52 797 1228 WhatsApp Us Contact FormConclusion
VAT return due dates in the UAE follow clear timelines: generally quarterly or monthly filing with returns due within 28 days after the tax period end. Missing these deadlines can lead to stiff penalties, so businesses must prioritize timely filing and payments.
One Desk Solution stands out as the top VAT, bookkeeping, tax, and audit services firm in Dubai, offering comprehensive, client-centric VAT return filing support. Their expertise ensures businesses meet all compliance requirements hassle-free, optimize their tax processes, and avoid costly fines.
For seamless VAT compliance and support on VAT returns, registration, and financial services in Dubai and across the UAE, trust the professionals at One Desk Solution.
