Every VAT-registered UAE business must file a return within 28 days of the end of each tax period. In 2026 that means four hard deadlines for quarterly filers — miss any of them and the FTA applies AED 1,000 for the first offence and AED 2,000 for repeats within 24 months. Here's the full 2026 UAE VAT filing calendar and how to file cleanly on EmaraTax.
UAE VAT filing due dates in 2026 (quarterly filers)
- Q4 2025 (Oct–Dec) → due 28 January 2026
- Q1 2026 (Jan–Mar) → due 28 April 2026
- Q2 2026 (Apr–Jun) → due 28 July 2026
- Q3 2026 (Jul–Sep) → due 28 October 2026
- Q4 2026 (Oct–Dec) → due 28 January 2027
Monthly VAT filers (turnover above AED 150M)
Large taxpayers file monthly — always due 28 days after month-end. So January 2026's return is due 28 February 2026, and so on.
EmaraTax VAT filing steps
- Log in to EmaraTax with your VAT TRN
- Open VAT201 for the correct period
- Enter standard-rated, zero-rated, exempt and reverse-charge supplies
- Enter input VAT (recoverable and blocked)
- Review the auto-calculated VAT payable/refund
- Submit and pay any VAT due before the 28th
UAE VAT penalties in 2026
- AED 1,000 for the first late VAT return; AED 2,000 for repeats within 24 months
- 2% of unpaid tax immediately, then 4% monthly (capped at 300%)
- AED 10,000 for late VAT registration
- AED 5,000 per incorrect tax invoice
How to never miss a VAT deadline again
Set calendar reminders on the 15th and 25th of every quarter-end month. Better still — outsource VAT filing to a firm that runs a compliance calendar for you (we send WhatsApp reminders 10 and 3 days before each due date).
File your UAE VAT return on time — every quarter of 2026
Talk to a Tax Easy UAE specialist — quick callback, transparent pricing, FTA-aligned filings.
Frequently asked questions
Quick answers to common UAE vat questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.