UAE VAT returns are due 28 days after the end of each tax period. Miss it and the FTA applies an automatic late-filing penalty, even if no VAT is payable.
Standard tax periods
- Quarterly — assigned to most SMEs by the FTA
- Monthly — typically for businesses with turnover above AED 150 million
The 28-day rule
Both the VAT return submission and the payment of net VAT due are required by the 28th day of the month following the end of the tax period. If the 28th falls on a weekend or public holiday, the deadline shifts to the next business day.
Late filing and late payment penalties
- Late filing: AED 1,000 for the first time, AED 2,000 for a repeat within 24 months
- Late payment: 2% of unpaid tax immediately, then monthly 4% (capped at 300%)
- Incorrect return: AED 1,000 first time, AED 2,000 repeat
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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.