Herramientas EAU

UAE VAT Filing Assistant

Complete your FTA Form 201 VAT return step by step — all 14 boxes explained, live output and input VAT totals, and your 28-day filing deadline.

No sign-upFree forever5 languagesMOHRE / FTA verified

Live Rates

Live rates

Tax Period

Most businesses file quarterly. Larger businesses (turnover over AED 150M) file monthly.

Tax Period End Date

The FTA filing deadline is 28 calendar days after the tax period ends.

Filing deadline: 2026-08-02 · 28 days left

The UAE VAT return (FTA Form 201) has 14 boxes. Boxes 1–8 capture your sales and output VAT; boxes 9–13 capture your expenses and recoverable input VAT. Box 14 is the net figure — VAT payable to the FTA if output VAT is higher, or refundable if input VAT is higher. The return is due within 28 calendar days of the tax period end.

FTA Form 201 — the 14 boxes explained

Every VAT-registered business in the UAE files Form 201 through the FTA's EmaraTax portal at the end of each tax period. The form looks intimidating, but it splits cleanly into two halves: the output VAT you collected on sales, and the input VAT you can reclaim on purchases. This assistant walks you through each box and totals them live so you can see your net position before you log in to EmaraTax.

Box	What it covers
1	Standard-rated supplies (5% sales)
2	Tax refunds for tourists (output VAT credit)
3	Supplies subject to reverse charge (net)
4	Zero-rated supplies (exports, international transport)
5	Exempt supplies (bare land, local transport, some financial services)
6	Total value of supplies and total output VAT
7	Profit margin scheme adjustment
8	Adjustment for supplies to non-UAE visitors
9	Standard-rated expenses and recoverable input VAT
10	Reverse-charge expenses (recoverable input VAT)
11	Total value of expenses
12	Total recoverable input VAT
13a / 13b	Capital asset scheme adjustment and input VAT corrections
14	Net VAT due to, or refundable from, the FTA

Source: UAE Federal Tax Authority — VAT Return (Form 201). Last verified July 2026.

Who must file, and how often

Any business registered for UAE VAT must file a return for every tax period, even a nil return. Most businesses are assigned quarterly tax periods; larger businesses with annual turnover above AED 150 million file monthly. The FTA sets your period when you register — check your EmaraTax dashboard to confirm. Whichever period applies, the filing and payment deadline is always 28 calendar days after the period ends.

Worked examples

Small retailer

Sales AED 200,000 · purchase input VAT AED 3,000

Output VAT 10,000 − input 3,000

AED 7,000 payable to FTA

Import business

Reverse-charge imports AED 20,000 · recoverable

Output 1,000 self-accounted − input 1,000

Net nil — but must still file

Service company

Consulting sales AED 500,000 · input VAT AED 4,000

Output VAT 25,000 − input 4,000

AED 21,000 payable to FTA

Penalties for late filing

The FTA takes deadlines seriously. A first late filing costs AED 1,000; a repeat within 24 months costs AED 2,000. Late payment adds an immediate 2% penalty on the unpaid tax, then a further monthly penalty on the outstanding balance. A nil return that you forget to file still triggers the late-filing penalty. The safest habit is to prepare your figures a week before the 28-day deadline and file early.

Frequently Asked Questions

What is FTA Form 201?▾

Form 201 is the official UAE VAT return submitted to the Federal Tax Authority (FTA) through the EmaraTax portal. It has 14 boxes covering your standard-rated, zero-rated, and exempt supplies (output VAT) and your recoverable purchases (input VAT). Box 14 shows the net VAT you owe the FTA or the refund the FTA owes you.

When is the VAT return filing deadline in the UAE?▾

The VAT return and any payment are due within 28 calendar days after the end of your tax period. For a quarter ending 31 March, the deadline is 28 April. If the 28th falls on a weekend or public holiday, the deadline moves to the next business day.

Do I have to file a VAT return if I had no sales?▾

Yes. A nil return is mandatory if you are VAT-registered, even when you made no taxable supplies and owe no VAT for the period. Failing to file a nil return still triggers late-filing penalties from the FTA.

What is the difference between output VAT and input VAT?▾

Output VAT is the 5% VAT you charge customers on your sales. Input VAT is the VAT you paid on business purchases that you can reclaim. You pay the FTA the difference: output VAT minus recoverable input VAT. If input VAT is higher, you are in a refundable position.

What is reverse-charge VAT?▾

The reverse charge applies mainly to imports of goods and services. Instead of the overseas supplier charging you VAT, you self-account for it: you declare the output VAT (Box 3) and, if the purchase is for taxable business use, reclaim the same amount as input VAT (Box 10). For fully recoverable businesses the net effect is zero.

How do tourist refunds affect my VAT return?▾

If you are a retailer in the Planet Tax Free scheme, VAT refunded to departing tourists is credited back to you and reduces your output VAT in Box 2. You still charge 5% at the point of sale; the refund is reconciled through your return.

What are the penalties for filing a UAE VAT return late?▾

The FTA imposes an AED 1,000 penalty for a first late filing and AED 2,000 for a repeat offence within 24 months. Late payment adds further penalties: 2% of the unpaid tax immediately, plus a monthly penalty that accrues on the outstanding amount. File and pay by the 28-day deadline to avoid these.

Can I recover input VAT on all business expenses?▾

You can recover input VAT on expenses used to make taxable supplies, provided you hold a valid tax invoice. Some costs are blocked — for example, entertainment expenses and certain motor vehicles available for personal use. If you make both taxable and exempt supplies, input VAT must be apportioned.

Related: UAE VAT Calculator to add or remove 5% VAT on individual prices, and UAE Corporate Tax Calculator for business profit tax.

Rent vs Buy Calculator

Rent or buy property in Dubai — NPV + break-even

UAE Gratuity / EOSB Calculator

End-of-service benefit (MOHRE verified)

UAE Salary Calculator

Net pay with GPSSA, DEWS & overtime

DIFC & ADGM Contribution Calculator

Guaranteed DEWS/EWS employer contribution (5.83% / 8.33%)

DLD Fee Calculator

Official DLD transfer fees + total buyer cost (2026)

Freelance Visa Comparator

Compare 7 UAE free zones for freelance visas — costs, activities, recommendations

Rent Affordability Calculator

How much rent you can afford + full move-in cost breakdown

Car Ownership Cost Calculator

True monthly cost — EMI, depreciation, ADNOC fuel, Salik & buy vs lease

Your data is processed locally in your browser. See our Privacy Policy.