The short answer
UAE VAT returns are due within 28 days of the end of each tax period, which is usually a quarter. Excess input VAT can be refunded or carried forward, but since 1 January 2026 it can only be claimed for five years, after which it is lost. We prepare, reconcile and file each return and manage refund claims.
When is a VAT return due?
Within 28 days of the end of each tax period; most businesses file quarterly (summary of the VAT legislation). A quarter ending 31 March is therefore due by 28 April. Late payment now accrues a penalty at an annualised 14%, charged monthly, since Cabinet Decision No. 129 of 2025 took effect on 14 April 2026 (Al Tamimi).
What do you check before filing?
That the return agrees with the ledger and the evidence: output VAT reconciled to sales, input VAT supported by valid tax invoices, zero-rated exports backed by export documents, reverse charge on imported services and import VAT matched to customs declarations. From 2026, input VAT is also denied where the business knew or should have known a supply was linked to tax evasion, so supplier due diligence belongs in the file (PwC summary of Federal Decree-Law No. 16 of 2025).
“The amended law will come into effect on 1 January 2026.”
How do VAT refunds work now?
Excess input VAT can be refunded or carried forward, but only for five years from the end of the period in which it arose; after that it can no longer be offset or refunded (Ministry of Finance). Businesses whose five-year window expired, or expires within a year of 1 January 2026, may request a refund before 1 January 2027 (PwC). Check old credit balances now.
What if I find an error in a filed return?
File a voluntary disclosure if the error changes the tax due; the FTA can also specify errors that may simply be corrected in a later return. Disclosures now cost 1% a month on the difference, with a fixed 15% added if filed after an audit notice (Al Tamimi). Also see VAT registration if you are not yet registered.
Frequently asked questions
Can I file VAT monthly instead of quarterly?
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The FTA assigns the tax period. Some businesses are put on monthly returns; you can request a change with reasons.
How long does a VAT refund take?
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It depends on the FTA review and any questions raised. Complete documentation shortens it.
Do I still self-invoice imported services?
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Since 1 January 2026, self-invoicing is no longer required for reverse-charge imports used for the business. The reverse charge itself still applies.
Sources
- When and how should VAT returns be filed? — Zoho Books UAE (summary of the VAT legislation). Checked 17 October 2026.
- UAE introduces comprehensive tax penalty reform, effective 14 April 2026 (Cabinet Decision No. 129 of 2025) — Al Tamimi & Company. Checked 16 October 2026.
- Ministry of Finance to implement amendments to the Tax Procedures Law starting early 2026 (Federal Decree-Law No. 17 of 2025) — UAE Ministry of Finance, 29 November 2025. Checked 16 October 2026.
- UAE: Significant legislative updates to tax procedures, VAT and excise tax laws (Federal Decree-Laws No. 16 and 17 of 2025) — PwC Middle East. Checked 16 October 2026.
- Registration for VAT (mandatory and voluntary thresholds) — Federal Tax Authority. Checked 16 October 2026.