Value Added Tax Return Filing process in the UAE

VAT has already been introduced to the UAE since 1st January 2018 and crossing distinct phases, with time moving ahead. Companies were busy getting their registrations done and now are
moving towards their first return filing that would strike shortly. Individuals and businesses
who have registered themselves for VAT are required to submit VAT return in the UAE in a
prescribed format as given by FTA and on regular basis. The duration of filing the returns is
quarterly in most of the cases but in some cases its monthly also.

VAT return filing process UAE

Let’s first understand what a VAT return is and why it is important to file;

VAT return is a periodic statement that shows how much tax is charged during that period,
which is referred as output tax and how much tax is paid which is referred as input tax. The
difference is what is submitted to the government. The equation is quite simple, yet many
can mess it up due to several factors like ignorance of the laws, lack of knowledge, no proper
maintenance of books of records, lack of proper transaction mapping etc. A return is thus
needed to submit to see whether the required regulations have been followed or not and
whatever is being collected from the end user is being submitted to the government.

Now the question is how to file a return;

VAT filing will be completely an online activity through the portal of FTA. There are set of
procedures and a prescribed format that’s been given out by FTA which registered individuals
and businesses should follow and file their returns accordingly. The procedure will be
completely online, and no manual returns are accepted. A wrongly calculated VAT may lead
to consequences in form of penalties to the registrant. Also, it’s necessary to submit it on time
as delay in submission will also be considered as non-adherence to law and penalties will be

Thinking what should be done to avoid these situations?
Proper knowledge of the subject and compliance with laws are the only solution. Our tax
experts can help you to roughly apply the procedures and fulfill your tax obligation with full
compliance and you can safeguard your valuable hard-earn.

When to file a VAT Return?
Every taxable person is required to submit the VAT return within 28 days from the end of each
tax period as prescribed by the FTA. This must be completely in accordance with the
provisions of the UAE VAT Law.

The role of an accountant or a tax consultant is very important in complying with the VAT
regulations. As it’s a tax on transaction so even if a single transaction is wrongly mapped and
identified it may lead to big errors. We can help you to face this transition phase whether its
registration, implementation, transaction mapping, return filing, accounting etc.

For more information and consultation for your VAT related services reach out to us on

By Ms. Amrita Bulchandani – Business Manager at N.R. Doshi & Partners

Leave a Reply

Your email address will not be published. Required fields are marked *