Unified UAE Legislation Database

Value Added Tax (‘VAT’) Returns User Guide Summary

Status

In force

Issuing Authority

FTA

Effective date

XX.XX.XXXX

Official Link

https://

This guide will help you understand the key steps to file a VAT Return online through the eServices portal. For each Tax Period, a Taxable Person will be required to submit a VAT Return which contains details regarding the supplies made or received by the Taxable Person.  

 

Key Notes: 

- The standard Tax Period shall be a period of three calendar months ending on the date that the FTA determines.

- The FTA may, at its discretion, assign a different Tax Period other than the standard one, to a certain group of Taxable Persons.  

- A Tax Return must be received by the FTA no later than the 28th day following the end of the Tax Period concerned or by such other date as directed by the FTA. Where a payment is due to the FTA, it must be received by the FTA by the same deadline. 

 

Filing VAT Returns 

For each Tax Period, the Taxable Person shall report details in relation to sales and other outputs as well as purchases and other inputs. For details please refer to the VAT Returns full user guide.

 

Steps to complete the process of submitting a VAT Return Form

1. Login to the FTA eServices portal and go to the ‘VAT’ tab whereby ...