How to file a VAT return in the UAE
A clear, step-by-step walkthrough of filing the VAT 201 return on the FTA’s EmaraTax portal — what goes in each box, how the net VAT is worked out, and how to submit and pay on time.
Filing the VAT 201 in short
In the UAE, VAT-registered businesses report VAT on a return called the VAT 201, filed to the Federal Tax Authority (FTA) through the EmaraTax portal. Each return covers a tax period — quarterly for annual turnover below AED 150 million and monthly for turnover of AED 150 million or more (the FTA may assign a different period) — and must be submitted, with any payment, by the 28th day of the month after the period ends.
The steps below assume your books are up to date, since accurate figures for output VAT and input VAT are what make filing quick and correct. New to VAT overall? Start with the complete UAE VAT guide.
Step by step on EmaraTax
Follow these six steps to complete and submit your VAT 201 return.
- 01
Log in to EmaraTax
Sign in to the FTA’s EmaraTax portal with your credentials and open the VAT tile for your registered business (TRN).
- 02
Open the VAT 201 for the period
Select your tax period — quarterly for annual turnover below AED 150 million, monthly at AED 150 million or more (or another period the FTA has assigned) — and open the VAT 201 return that is due.
- 03
Enter output VAT (sales)
Report your standard-rated (5%) sales and the output VAT on them, plus zero-rated and exempt supplies in their own boxes. Include reverse-charge amounts where they apply.
- 04
Enter input VAT (purchases)
Report the recoverable VAT you paid on business purchases and expenses. Only claim input VAT you are entitled to recover and can support with valid tax invoices.
- 05
Add adjustments and check the net
Enter any adjustments (for example bad-debt relief or corrections), then review the net VAT — output VAT minus input VAT — that the return calculates.
- 06
Submit and pay by the 28th
Submit the return and pay any net VAT due by the 28th day of the month following the tax period. If it is refundable, you can request the refund through EmaraTax.
What goes in each part of the VAT 201
The VAT 201 boils down to four things: the VAT you charged, the VAT you can recover, any adjustments, and the net result.
Output VAT
The 5% VAT you charged on standard-rated sales, reported alongside your zero-rated and exempt supplies (each in their own line). This is the VAT you have collected on behalf of the FTA.
Input VAT
The recoverable VAT you paid on business purchases and expenses, supported by valid tax invoices. Blocked items (such as certain entertainment) are not recoverable.
Adjustments
Corrections and specific adjustments such as bad-debt relief, applied in the relevant boxes so the return reflects the true position for the period.
Net VAT
Output VAT minus recoverable input VAT (after adjustments). A positive figure is payable to the FTA; a negative figure is refundable to you.
Deadline and payment
Both the return and any VAT payment are due by the 28th day of the month following the end of the tax period. For a quarter ending 30 June, that means the VAT 201 and payment are due by 28 July. If the 28th is a weekend or public holiday, the deadline shifts to the next business day.
Payment is made through EmaraTax using the FTA’s accepted payment methods. Filing or paying late can result in penalties, so aim to prepare the return in advance and leave time for payment to clear before the deadline.
Your VAT 201, prepared from your books
AIMuhaseb tracks output and input VAT as you record sales and purchases, then generates an FTA-ready VAT 201 for your tax period — with every figure traceable to its source entry. You review it, then submit and pay through EmaraTax with confidence. Prefer a hands-off option? A UAE team can prepare and file it for you.
Filing questions, answered
Where do I file a UAE VAT return?
You file the VAT 201 return online through the FTA’s EmaraTax portal. You log in, open the return for your assigned tax period, enter your output VAT, input VAT, and adjustments, then submit and pay any net VAT due.
When is the VAT return deadline in the UAE?
The VAT 201 return and any payment are due by the 28th day of the month following the end of your tax period. If the 28th falls on a weekend or public holiday, the deadline moves to the next business day.
What goes in the output VAT box?
Output VAT is the 5% VAT you charged on standard-rated sales, reported alongside your zero-rated and exempt supplies in their own lines, plus any reverse-charge amounts. It represents the VAT you collected on your taxable supplies.
What goes in the input VAT box?
Input VAT is the recoverable VAT you paid on business purchases and expenses, supported by valid tax invoices. You should not claim input VAT on blocked items such as certain entertainment expenses.
How is the net VAT calculated?
Net VAT is your output VAT minus your recoverable input VAT, after any adjustments. If output VAT exceeds input VAT, the difference is payable to the FTA; if input VAT is higher, the balance is refundable.
What if my VAT return shows a refund?
If your input VAT exceeds your output VAT, the return shows a refundable amount. You can request the refund through EmaraTax, and the FTA will process it in line with its procedures.
Get started with AIMuhaseb
Tell us where you are with VAT — ready to file, behind on returns, or not yet registered — and a UAE specialist will get back to you shortly.