In short: UAE VAT returns and payment are due by the 28th day of the month after your tax period ends, so a quarter ending 30 September 2026 is due by 28 October 2026. Since 14 April 2026 a late return costs AED 1,000 (AED 2,000 for a repeat within 24 months), and late payment is charged at 14% a year.
Filing your VAT return on time is one of the simplest ways to avoid penalties in the UAE, and the penalty rules changed this year. This guide covers when your return is due, how to file it on EmaraTax, and what the new penalties under Cabinet Decision No. 129 of 2025 mean for your business.
When your VAT return is due
Most VAT-registered businesses have quarterly tax periods, although the Federal Tax Authority (FTA) can assign a different period, such as monthly. Your return, and any VAT payable, must reach the FTA by the 28th day of the month after the tax period ends.
- Tax period ending 30 September 2026: file and pay by 28 October 2026
- Tax period ending 31 October 2026: file and pay by 28 November 2026
- Tax period ending 30 November 2026: file and pay by 28 December 2026
- Tax period ending 31 December 2026: file and pay by 28 January 2027
Your tax periods are set when you register, so check the dates shown in your EmaraTax account rather than assuming calendar quarters.
How to file your VAT return
- Close your books for the period. Record every sale, purchase and expense, and reconcile your bank accounts.
- Check your output VAT. Make sure every taxable sale has the right VAT treatment and that tax invoices and credit notes were issued correctly.
- Check your input VAT. Only recover VAT you are entitled to, supported by valid tax invoices.
- Complete the VAT return on EmaraTax, the FTA’s online portal, and review the figures before you submit.
- Pay any VAT due by the same deadline as the return.
- Keep your records. The FTA can ask for the invoices and working papers behind every figure.
The new penalties from 14 April 2026
Cabinet Decision No. 129 of 2025 amended the administrative penalties for VAT, excise tax and tax procedures, with effect from 14 April 2026. The main ones for VAT returns are:
- Late tax return: AED 1,000 for the first time, AED 2,000 for a repeat within 24 months.
- Late payment: 14% per year, charged monthly on the unpaid tax for each month or part of a month. This replaced the earlier 2% plus 4% monthly structure.
- Incorrect tax return: AED 500, unless you correct it before the filing deadline or make a voluntary disclosure that does not change the tax due.
- Voluntary disclosure of an error: 1% per month on the tax difference until the disclosure is submitted. If the FTA has already notified you of an audit, a fixed 15% applies as well.
- Record keeping: AED 10,000 for failing to keep the required records, AED 20,000 for a repeat within 24 months.
The message is clear: file on time, pay on time, and correct mistakes quickly through a voluntary disclosure. The longer an error is left, the more it costs.
Common mistakes to avoid
- Assuming calendar quarters. Your tax periods may not match the calendar. Check EmaraTax.
- Filing without paying. The return and the payment share the same deadline.
- Recovering VAT without a valid tax invoice. Input VAT needs proper support.
- Leaving errors in past returns. The voluntary disclosure penalty grows every month.
Frequently asked questions
When is a UAE VAT return due?
The return and any VAT payable are due by the 28th day of the month after your tax period ends. For a quarter ending 30 September 2026, that is 28 October 2026.
How often do I file VAT returns?
Most businesses have quarterly tax periods. The Federal Tax Authority (FTA) can assign a different period, such as monthly, so check the tax periods shown in your EmaraTax account.
What is the penalty for filing a VAT return late?
From 14 April 2026, AED 1,000 for the first late return and AED 2,000 for a repeat within 24 months, under Cabinet Decision No. 129 of 2025.
What is the penalty for paying VAT late?
From 14 April 2026, a penalty at 14% per year, charged monthly on the unpaid tax for each month or part of a month. It replaced the earlier structure of 2% plus 4% monthly.
I found a mistake in a VAT return I already filed. What should I do?
Correct it through a voluntary disclosure as soon as possible. The penalty is now 1% per month on the tax difference until the disclosure is submitted, and it rises if the FTA notifies you of an audit first.
Get help from Alif
Alif is an accounting and tax firm in Dubai, with a tax team led by an FTA-registered Tax Agent. We prepare and file VAT returns, review past returns for errors, and handle voluntary disclosures. Book a free consultation to discuss your position.