UAE VAT Return

How does VAT Return submission work in Dubai?

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VAT Return, also known as ‘Tax return’ is a periodical statement which a registered person needs to submit to the authority. The details and data to be furnished in the VAT return for the purpose of tax, need to be prepared in accordance with the VAT Return format issued by the authority.

VAT return filing period will be on a quarterly basis. However, the FTA may request certain type of businesses to file the VAT return on monthly basis to reduce the risk of tax evasion and improve the monitoring of compliance adherence. The law is such to allow a certain type of businesses with a longer VAT return filing period. The last date to file VAT returns will be the 28th of the subsequent month in case of monthly return or 28th of the subsequent month following the end of the quarter in case of quarterly return.

Registered businesses in UAE are required to file online VAT return. The registered businesses are required to submit the consolidated details of supplies such as total sales, total purchases, output VAT, input VAT and tax payable with classification of the supplies into standard rated supplies, zero rate supplies, exempt supplies, reverse charge supplies and intra GCC supplies.

The VAT return filing in Dubai is entirely online which means, all the registered businesses in Dubai are required to submit their VAT return statement by logging in on the FTA portal. The FTA portal is designed to accept the returns only through online mode and offline capabilities to file VAT return through XML, EXCEL or any other utilities are currently not available. This implies that the taxpayer is required to manually provide the values of Sales, Purchase, Output VAT, Input VAT and tax payable in the appropriate boxes of VAT available in FTA portal.

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