Filing your UAE VAT return on EmaraTax is a quarterly or monthly obligation for every VAT-registered business. The VAT 201 form has 16 boxes covering your output tax, input tax, and net payable — and every figure must reconcile with your accounting records. This guide walks you through every step, from logging in to paying the VAT due.
Before opening EmaraTax, make sure every invoice issued and received in the return period is posted in your accounting system and reconciled against your bank statement. Filing with unreconciled data is the most common cause of VAT errors and subsequent FTA corrections.
The VAT 201 return is the standard UAE VAT return form filed through the FTA's EmaraTax portal. It captures your total taxable supplies, zero-rated supplies, exempt supplies, import VAT, input tax recoveries, and calculates your net VAT position — either payable to the FTA or refundable to your business.
Most UAE VAT-registered businesses file quarterly. The FTA may assign a monthly return period for businesses with larger VAT turnover. Your return period and due dates are shown on your EmaraTax dashboard.
| Return Period | Period End | Filing & Payment Deadline |
|---|---|---|
| Q1 (Jan–Mar) | 31 March | 28 April |
| Q2 (Apr–Jun) | 30 June | 28 July |
| Q3 (Jul–Sep) | 30 September | 28 October |
| Q4 (Oct–Dec) | 31 December | 28 January |
Missing the 28-day deadline triggers an AED 1,000 penalty for the first late filing, and AED 2,000 for a second late filing within 24 months. A 2% late payment penalty also applies immediately on any unpaid VAT.
Go to emaratax.gov.ae and sign in using UAE Pass or your FTA account credentials. From the dashboard, select your VAT registration from the My Registrations panel and click File Return next to the open return period.
Confirm the return period dates are correct — e.g., 1 January to 31 March. Check that your TRN and business name are displayed correctly. If the period is wrong, do not proceed; contact the FTA to correct your filing frequency before submitting.
This section captures all your output VAT. Enter each type of supply in the correct box. Get these numbers from your VAT-coded sales ledger in your accounting software — not from bank deposits.
Enter the total value of your purchases and expenses on which you paid input VAT. Only claim input VAT where you hold a valid tax invoice from a VAT-registered supplier with their TRN on it.
EmaraTax automatically calculates Box 12 (Output VAT) minus Box 13 (Input VAT) = Box 14 (Net VAT). If positive, this is the amount you owe. If negative, you have excess input VAT which can be carried forward or claimed as a refund.
Review all entries carefully. Once submitted, the return cannot be edited directly — only corrected via a Voluntary Disclosure. Click Submit and confirm. You will receive a submission confirmation reference number.
If Box 14 shows a positive balance (VAT payable), pay it through EmaraTax by the same 28-day deadline. Accepted payment methods include bank transfer (GIBAN), credit card, and e-Dirham. Always pay from the same bank account as your GIBAN to avoid delays.
Every invoice is coded, every box is populated from your live ledger — just review and export to EmaraTax.
Here is what each box in the UAE VAT 201 return requires:
| Box | Field Name | What to Enter |
|---|---|---|
| 1a–1g | Standard Rated Supplies by Emirate | Net value (ex-VAT) of standard-rated sales, broken down by the emirate where the supply was made |
| 2 | Tax Refunds Provided to Tourists | VAT refunded to foreign tourists under the UAE Tourist Refund Scheme (most businesses: zero) |
| 3 | Supplies Subject to Reverse Charge | Value of imported services from non-UAE suppliers where you account for VAT under the reverse charge mechanism |
| 4 | Zero Rated Supplies | Value of exports, international transport, and other zero-rated supplies |
| 5 | Exempt Supplies | Value of exempt supplies — residential rent, bare land, local passenger transport, financial services |
| 6 | Goods Imported into the UAE | Value of goods imported through UAE customs — VAT paid at import may be recoverable as input tax |
| 7 | Adjustments to Goods Imported | Adjustments to prior period import figures |
| 8 | Total Value of Declarable Supplies | Auto-calculated sum of boxes 1–7 |
| 9 | Standard Rated Expenses | Total value (ex-VAT) of purchases and expenses on which you paid 5% input VAT in the UAE |
| 10 | Supplies Subject to RC — Input Tax | Input VAT due on imported services declared in Box 3 (same value as output tax — nets to zero) |
| 11 | Total Value of Declarable Purchases | Auto-calculated sum of boxes 9–10 |
| 12 | Total Output VAT | Auto-calculated: 5% applied to boxes 1a–1g totals plus reverse charge outputs |
| 13 | Total Recoverable Input VAT | Auto-calculated: 5% applied to Box 9 plus RC input VAT in Box 10 |
| 14 | Net VAT Due | Auto-calculated: Box 12 minus Box 13. Positive = payable to FTA. Negative = excess input tax. |
One of the most commonly missed requirements is the emirate breakdown of standard-rated sales. Box 1 is split into seven sub-boxes, one per emirate:
You must allocate each sale to the emirate where the supply took place. For services, this is typically where your customer is located. For goods, it is the delivery location. ETaxFlow allocates sales by emirate automatically from your customer addresses.
Need to check whether a price is VAT-inclusive or calculate the VAT on a net amount? Use our free UAE VAT Calculator — add or extract 5% VAT instantly.
UAE VAT returns are due within 28 days of the end of the VAT return period. For most businesses on a quarterly return period, the return for the quarter ending 31 March is due by 28 April, the quarter ending 30 June is due by 28 July, and so on. Monthly filers have 28 days from the end of each month.
Box 1 on the VAT 201 return is Standard Rated Supplies — the total value (excluding VAT) of all your sales subject to the standard 5% VAT rate made in the UAE during the return period. This figure must be broken down by emirate in boxes 1a through 1g.
A late filing penalty of AED 1,000 applies for the first offence within 24 months. A second late filing within 24 months incurs AED 2,000. Additionally, a late payment penalty of 2% of the unpaid tax applies immediately on the due date, rising to a monthly 4% penalty if the tax remains unpaid after 7 days.
Yes. If you discover an error after filing, you can submit a VAT Voluntary Disclosure on EmaraTax. For net errors below AED 10,000, you can correct them on your next VAT return. For errors above AED 10,000, a formal Voluntary Disclosure must be submitted. Correcting errors proactively reduces penalties compared to errors discovered in an FTA audit.
Yes. If you are VAT registered but had zero transactions in a return period, you must still submit a nil VAT return by the due date. Failing to file — even a nil return — incurs the same late filing penalty of AED 1,000 for the first offence.