EmaraTax is the Federal Tax Authority's official online portal for all UAE tax filings. Launched in 2022, it replaced the old FTA eServices platform. Every VAT-registered business in the UAE must use EmaraTax to file VAT returns (VAT201 form), pay tax, and manage their tax profile.
VAT Return Filing Deadlines
UAE VAT returns are filed quarterly. The return and any VAT payment are due 28 days after the end of your quarterly tax period. Most businesses are assigned a standard quarter (Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec). Some businesses may have a non-standard quarter assigned by the FTA.
- Q1 (Jan–Mar): due 28 April
- Q2 (Apr–Jun): due 28 July
- Q3 (Jul–Sep): due 28 October
- Q4 (Oct–Dec): due 28 January
- Late filing penalty: AED 1,000 for first offence; AED 2,000 for repeat within 24 months
- Late payment penalty: 2% on first day, 4% after 7 days, 1% daily after 1 month (max 300%)
Understanding the VAT201 Form
The VAT201 is the standard UAE VAT return form. It has two main parts: output VAT (tax you charged on sales) and input VAT (tax you paid on purchases that you can recover). The net amount — output minus input — is what you pay to the FTA, or what you can claim as a refund.
Completing the VAT Return: Step by Step
- 1Log in to EmaraTax (emaratax.gov.ae) with your UAE Pass or email
- 2Select your tax registration and click 'File VAT Return'
- 3Enter total sales (Box 1a): all taxable supplies including exports
- 4Enter supplies subject to 5% VAT (Box 1): standard-rated sales
- 5Enter zero-rated supplies (Box 3): exports, international transport
- 6Enter exempt supplies (Box 4): residential property, bare land
- 7Enter total purchases (Box 9): all purchases including imports
- 8Enter recoverable input VAT (Box 10): purchases used for taxable activities
- 9Review the auto-calculated net VAT (Box 14)
- 10Submit and proceed to payment if VAT is due
Output VAT vs Input VAT
Output VAT is the 5% you charge your customers on taxable sales. Input VAT is the 5% your suppliers charge you on business purchases — and which you can reclaim. If your output VAT exceeds input VAT, you pay the difference to the FTA. If input VAT exceeds output VAT, you can apply for a refund or carry the credit forward.
Common mistake: Many businesses claim input VAT on expenses that are blocked under UAE VAT law. You cannot recover input VAT on entertainment, personal vehicle costs (unless commercial vehicles), or employee expenses that benefit the employee rather than the business.
How to Pay VAT via EmaraTax
- e-Dirham (pre-loaded government payment card)
- Credit/debit card (Visa, Mastercard)
- Bank transfer to FTA's designated account
- UAE Pass linked payment
Payment must clear by the 28th deadline. Bank transfers can take 1-2 business days, so initiate them at least 2 days before the deadline to avoid late payment penalties.
Common Errors to Avoid
- Entering revenue net of VAT instead of gross in Box 1
- Claiming input VAT on exempt-use purchases
- Forgetting to include reverse charge VAT on imported services
- Not declaring zero-rated exports (still required even at 0%)
- Mismatch between filed amounts and bookkeeping records
- Filing a nil return without checking if transactions were missed
Amending a Filed VAT Return
If you discover an error after filing, you can submit a Voluntary Disclosure via EmaraTax. Errors of less than AED 10,000 can be corrected in the next VAT return. Larger errors require a separate Voluntary Disclosure form. Self-reporting errors before an FTA audit significantly reduces penalties.
Prefer Us to Handle Your VAT Returns?
We handle quarterly VAT filing for UAE businesses as part of our accounting packages. Our team reviews your books, prepares the VAT201, files via EmaraTax, and confirms payment. No missed deadlines, no penalties. Message us on WhatsApp to get started.