Every VAT-registered business in the UAE must file a VAT201 return with the FTA. Good bookkeeping makes it a 30-minute job; bad bookkeeping makes it a nightmare. Here is how it works.
How often and by when?
Most businesses file quarterly, though the FTA may assign a monthly tax period. The return and payment are due within 28 days after the end of the tax period. Your assigned tax periods are shown in your EmaraTax account.
What goes in a VAT201
- Output VAT — VAT you charged on sales, by emirate, plus zero-rated and exempt sales
- Input VAT — VAT you paid on business purchases that you can recover
- Reverse-charge supplies and imports, where applicable
- Adjustments, such as credit notes
The amount you pay (or reclaim) is output VAT minus recoverable input VAT.
Get your VAT figures automatically
InvoicePro summarises output and input VAT by period so your VAT201 is quick to prepare.
Start free — no credit cardStep-by-step
- Close the period: make sure every sales invoice, credit note and supplier bill is recorded
- Run your VAT summary and reconcile it to your ledgers
- Log in to EmaraTax and open the VAT201 for the period
- Enter your figures box by box and review them
- Submit the return and pay any VAT due before the deadline
Mistakes that cause penalties
- Filing or paying late
- Claiming input VAT without a valid tax invoice — see what a valid invoice includes
- Including invoices from the wrong period
- Errors from copying numbers between spreadsheets
If you find an error after filing, use a Voluntary Disclosure rather than ignoring it.
Frequently asked questions
Can I file a nil return?
Yes. If you had no taxable activity you still have to file a return for the period.
Where do I file the VAT201?
On the FTA’s EmaraTax online portal.
How long must I keep VAT records?
Generally five years; longer for certain real estate records.
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