VAT
How to file your UAE VAT return (Form 201), step by step
What goes in each part of the UAE VAT return, how to file it on EmaraTax, when it's due, and how to avoid the common errors.
Updated 25 September 2026 · 7 min read
UAE VAT returns are filed on Form 201 through EmaraTax. The return and the payment are both due within 28 days of the end of your tax period — most small businesses file quarterly.
What's on the return
| Boxes | What goes there |
|---|---|
| 1a – 1g | Standard-rated sales, by the emirate your business is established in. |
| 2 | Tax refunds provided to tourists, if you're in the Tax Refunds for Tourists Scheme. |
| 3 | Supplies subject to the reverse charge. |
| 4 | Zero-rated supplies. |
| 5 | Exempt supplies. |
| 6 – 7 | Goods imported into the UAE, and adjustments to them. |
| 8 | Totals of your sales and output VAT. |
| 9 | Standard-rated expenses, and the VAT you can recover on them. |
| 10 | Supplies subject to the reverse charge (the input side). |
| 11 | Totals of your expenses and recoverable VAT. |
| 12 – 14 | Total VAT due, total recoverable VAT, and the net amount payable or reclaimable. |
Before you file
- Make sure every sale in the period has a tax invoice, and every credit note is recorded.
- Check that each expense you're recovering VAT on has a valid tax invoice from the supplier.
- Confirm zero-rated and exempt sales are classified correctly — they behave differently.
- Reconcile the VAT figures to your ledger, not to a separate spreadsheet.
Filing on EmaraTax
- Sign in to EmaraTax and open your taxable person profile.
- Go to VAT, then VAT Returns, and choose the period you're filing.
- Enter your figures box by box, in the form's order.
- Review the summary, complete the declaration and submit.
- Pay any VAT due before the deadline, using one of the payment methods EmaraTax offers.
Deadlines and penalties
- Return and payment due within 28 days of the period ending.
- Late return: AED 1,000 the first time, AED 2,000 if repeated within 24 months.
- Late payment: 14% a year on the unpaid tax, calculated monthly, for defaults from 14 April 2026.
Found a mistake after filing?
Small errors can usually be corrected in a later return. Larger errors may need a voluntary disclosure. Speak to your accountant about which applies — and correct it sooner rather than later, because penalties grow over time.
This guide is general information, not tax advice. Rules were last reviewed in September 2026.