What is the VAT 201 return?
The VAT 201 summarises your sales and purchases for the tax period and shows what you owe. The amount due is output tax (collected on sales) minus input tax (paid on purchases) for the same period. If output tax is higher, you pay the difference to the FTA. If input tax is higher, you can claim a refund or offset the excess against later payments. The standard VAT rate in the UAE is 5% at the time of writing.
For registration and invoicing basics, see UAE VAT 5%: registration and filing. This article focuses on the filing itself.
Deadlines: when to file
Your tax period
The standard period is three calendar months, but the FTA can assign a different one. According to the UAE Government Portal:
| Annual revenue | Standard period |
|---|---|
| Below AED 150 million | Quarterly |
| AED 150 million or more | Monthly |
Do not assume your period ends on 30 September. Open your EmaraTax account and check the dates shown there.
Filing and payment deadline
The return and the payment are both due by the 28th day after the period ends. If that day is a weekend or public holiday, the deadline is the next working day.
| Period ends | Deadline |
|---|---|
| 30 September 2026 | 28 October 2026 |
| 31 March (quarterly) | 28 April, or the next working day |
| 31 January (monthly) | 28 February, or the next working day |
Checklist before you file
- EmaraTax access: make sure you can log in. Have your verification method ready well before the deadline.
- Correct period: confirm the start and end dates and the due date shown in your account.
- All sales invoices and credit notes: every document issued in the period, split by the emirate where the supply took place.
- Purchase invoices and expenses: valid documents supporting the input tax you intend to recover, all belonging to the same period.
- Supply types: standard-rated, zero-rated and exempt supplies, each placed in the right box.
- Imports: some boxes are pre-filled from customs data, so compare them with your own records.
- Books reconciled: the return figures should match your VAT accounts in the ledger for the period.
- Cash ready: have the payment amount available before the due date.
Steps
These steps follow the FTA's VAT 201 user manual. Button names and order may change when the platform is updated.
- Log in to EmaraTax.
- Select the Taxable Person tile and go to its dashboard.
- Open the VAT section to see your returns.
- From the VAT 201 dashboard, start a new return for the due period.
- Read the instructions, tick the box confirming you have read them, and click Start.
- Check the period details, then enter amounts, tax and adjustments in the relevant boxes. Standard-rated supplies are entered under the matching emirate. You can alternatively fill the form offline and upload it.
- Review all boxes and totals. Some boxes are filled automatically from other systems.
- Submit the return and complete the declaration if asked.
- If tax is due, pay it from the My Payments tab before the deadline and track its status there.
To correct a return you already submitted, the FTA describes the same process. If you are in a net refund position, request the refund from the VAT section using VAT311.
Example: calculating the tax due
A trading company has standard-rated sales of AED 400,000 in the period and recoverable taxable purchases and expenses of AED 150,000.
- Output tax: 400,000 × 5% = AED 20,000
- Input tax: 150,000 × 5% = AED 7,500
- Tax due to the FTA: 20,000 − 7,500 = AED 12,500
The company pays AED 12,500 by 28 October 2026 if its period ended on 30 September 2026. You can sanity-check your own figures with the VAT calculator.
Penalties
Administrative penalties are set by Cabinet Decision No. 40 of 2017 and its amendments, published by the Ministry of Finance. At the time of writing:
| Violation | Penalty |
|---|---|
| Not filing the return on time | AED 1,000 first time; AED 2,000 for a repeat within 24 months |
| Paying the tax late | Separate penalty on the unpaid amount; check the Ministry of Finance document for the current rate |
Common mistakes
- Relying on a default period instead of checking the one in your account.
- Entering amounts under the wrong emirate.
- Claiming input tax on documents from another period or that do not meet recovery conditions.
- Submitting the return but not paying, so the filing is on time while the payment is late.
- Leaving everything to the last day, when login or identity checks can cause delays.
Summary
- File VAT 201 on EmaraTax within 28 days of your period end, and pay what is due by the same date.
- For a period ending 30 September 2026, the deadline is 28 October 2026, but your period may differ, so check your account.
- Prepare documents and reconcile your books before opening the form, then follow the nine steps and pay from My Payments.
- Avoid penalties: AED 1,000 for a first late filing, plus a separate penalty for late payment.
- If you are comparing accounting tools to make this easier, read how to choose accounting software.