VAT Tax Return and Payment Procedures with the FTA

Analytical articles from Real Law service

1. VAT Registration for Taxpayers in the UAE
2. VAT Exemption for Taxpayers in the UAE
3. VAT Accrual in the UAE
4. VAT Refund in the UAE 
5. Determining the Tax Base When Operating in Free Zones, Foreign Jurisdictions, and Combined Operations Involving Them 
6. Import VAT and Determining the Place of Supply
7. Tax Groups for VAT in the UAE
8. VAT return and Payment Procedure with the FTA
9. VAT Deregistration in the UAE

10. VAT Refund for Tourists in the UAE

11. Tax Agent in the UAE and Their Role in VAT Matters

12. Determining the VAT Tax Base Date in the UAE

13. Accounting for Advance Payments and Deemed Supply in the UAE

14. Tax Audits and Fines under VAT in the UAE

Review by Real Law

This review examines the process for submitting VAT returns and payment procedures with the Federal Tax Authority (FTA) in the UAE. It includes key aspects related to completing and filing the VAT Return Form (VAT201) and rules governing the submission and payment deadlines for VAT.

Submission Deadlines and Tax Periods

The main provisions for VAT reporting in the UAE are regulated by Federal Decree-Law No. 8 of ...