Situation:
A company in the UAE is registered for VAT purposes and has a tax period ending on March 31.
What should the company do?
1. Calculate the last day to submit the VAT return. The VAT return must be submitted within 28 days after the end of the tax period. In this case, the deadline is April 28.
2. Submit the VAT return electronically via the Federal Tax Authority (FTA) e-Services portal: https://eservices.tax.gov.ae/#/Logon
3. Pay the due VAT amount by the same deadline – April 28.
Basis:
Article 64 of Cabinet Decision No. 52 of 2017.
Useful to know:
A final return must be submitted upon VAT deregistration.