Taxation Services

VAT Return Preparation & Filing

Once registered, a business must file VAT returns for each tax period — usually quarterly — through the FTA’s EmaraTax portal within 28 days of the period end. The return reports output VAT charged on sales and input VAT incurred on purchases, with the net amount either payable to or recoverable from the FTA.

Accuracy is essential: misclassified supplies, missed input VAT, or late filing can mean overpaying, underpaying, or incurring penalties. We prepare, reconcile, and file your returns so the figures are right and submitted on time.

What’s Involved

Records review we organise sales and purchase records by VAT category: standard rated, zero rated, and exempt.
Reconciliation we reconcile output VAT and recoverable input VAT against your accounting records.
Return preparation we prepare the return and calculate your net VAT position.
Filing we submit through EmaraTax within the deadline.
Payment and refunds we advise on settling any liability or claiming a refund, and on the five year record keeping requirement.

Key Benefits

Accurate, on time VAT returns.
The correct amount of VAT paid or recovered.
Full input VAT recovery where eligible.
Reduced risk of penalties and FTA queries.
Reliable records maintained for review.

Why Legacy Partners

We treat each return as part of an ongoing compliance cycle, spotting issues such as under recovered input VAT or misapplied rates before they become costly.

Frequently Asked Questions

Most businesses file quarterly, though the FTA assigns some businesses monthly periods. Returns are due within 28 days of the period end.

The FTA applies penalties for late filing and late payment, so timely, accurate submission is important.

You can generally recover input VAT on costs used to make taxable supplies. Recovery is restricted for exempt activities and certain blocked items, such as some entertainment and motor vehicle costs.

VAT returns are submitted through the EmaraTax portal using Form VAT201, which captures output tax, input tax, and the net amount due or refundable.

Yes, a nil return must still be submitted by the due date even where there were no sales or purchases in the period.

Where output VAT exceeds recoverable input VAT, the balance is paid to the FTA by the due date; where input VAT exceeds output VAT, the business can generally claim a refund or carry the credit forward.

Depending on the size of the error, it can be corrected in a later return or through a formal voluntary disclosure filed with the FTA.

Tax invoices, credit notes, import documentation, and reconciliations to the general ledger should be retained to substantiate every figure reported.

Amounts must be reported in UAE dirhams, so transactions in other currencies need to be converted using an approved exchange rate.

They reduce the output or input VAT reported in the period the credit note is issued, provided it meets the FTA's format requirements.

In the UAE these generally fall on the same date, 28 days after the end of the tax period, so filing and payment are usually handled together.

Yes, a registered tax agent or consultant can prepare and submit returns on a business's behalf, though the taxable person remains legally responsible for their accuracy.

VAT Return Preparation & Filing

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

Strategic Partners

Insights On Tax & Audit

Ready to establish your legacy?

VAT Return Preparation & Filing

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

How often are VAT returns filed?

What happens if I file late?

Can I recover all my input VAT?

What form is used to file a UAE VAT return?

Do I still need to file a return if there were no transactions in the period?

How is the amount due or refundable settled after filing?

How do I correct an error in a VAT return that has already been filed?

What records support the figures reported in a VAT return?

In what currency must VAT returns be reported?

How are credit notes and returned goods reflected in a VAT return?

Are the return filing deadline and the payment deadline the same?

Can VAT return preparation and filing be outsourced to a tax agent?

Strategic Partners

Insights On Tax & Audit

Ready to establish your legacy?