When is the VAT return due?

Article 64 – Tax Return and Payment 34 1. A Tax Return must be received by the Authority no later than the 28th (twenty eighth) day following the end of the Tax Period concerned or by such other date as directed by the Authority. 2. A Person whose registration has been cancelled must provide a final Tax Return for the last Tax Period for which he was registered. 3. A Taxable Person shall settle Payable Tax in relation to a Tax Return using the means specified by the Authority so that it is received by the Authority no later than the date specified in Clause 1 of this Article. 4. Where Recoverable Tax for a Tax Period exceeds Due Tax for the Tax Period, the excess Recoverable Tax may be repaid to the Taxable Person in accordance with the relevant provisions in the Decree-Law and the Tax Procedures Law. 5. A Tax Return must contain such details as the Authority may require and, at the minimum, allow for the following information to be included: 34 Article amended as per Cabinet Decision No. 100 of 2024. Cabinet Decision No. 52 of 2017 and its amendments – Unofficial translation 55 a. The name, address and the Tax Registration Number of the Registrant. b. The Tax Period to which the Tax Return relates. c. The date of submission. d. The value of Taxable Supplies made by the Person in the Tax Period and the Output Tax charged. e. The value of Taxable Supplies subject to the zero-rate made by the Person in the Tax Period. f. The value of Exempt Supplies made by the Person in the Tax Period. g. The value of any supplies subject to Clauses 1 and 3 of Article 48 of the DecreeLaw. h. The value of expenses incurred in respect of which the Person seeks to recover Input Tax and the amount of Recoverable Tax. i. The total value of Due Tax and Recoverable Tax for the Tax Period. j. The Payable Tax or excess Tax, if any, for the Tax Period. Title Fifteen – Recovery of Excess Tax

The amounts of VAT charged by the taxable person and input tax recoverable by the person would then need to be netted off in the tax return. The resulting amount is the net VAT payable to, or to be refunded by, the FTA. 11.3.1. Due date for submitting tax returns The due date for submitting tax returns and making a payment of payable tax to the FTA is the 28th day following the end of the tax period to which the tax return relates. It should be noted that where a payment is due to the FTA, it must be received by the FTA by the deadline. Where the due date for the submission of the tax return and the corresponding payment falls on a weekend or a national holiday, the deadline for filing the tax return or making a payment is extended to the first working day following this. Submitting a tax return or making a payment of tax late will result in a penalty levied by the FTA. All tax returns should be submitted online using the FTA portal. The return can be submitted by the taxable person, or another person who has the right to do so on the taxable person’s behalf (for example, a tax agent or a legal representative). 11.3.2. Correcting errors Where a taxable person has made an error (for example, calculated output tax incorrectly or recovered the incorrect amount of input tax), then the person is required to correct this error. Where the correction is required in respect of a tax return or a tax assessment, and the total value of the error is less than AED 10,000, the taxable person may correct the error on the tax return for the tax period in which the error was discovered. In all other cases, the taxable person must disclose the error to the FTA within 20 business days of becoming aware of the error, and request the FTA to correct the error. By making a voluntary disclosure the taxable person may be eligible for a reduction in any applicable penalty. However, where a voluntary disclosure is submitted to the FTA after the taxable person has received notice of a tax audit or while a tax audit in in progress, the voluntary disclosure will either reduce penalties to some extent or not at all. 44 VAT Guide | Taxable Person | VATG001

To submit the tax return, a registrant has to: 1 Access the e-services portal on the FTA website eservices.tax.gov.ae, click on the “Value Added Tax” tab to find Tax Returns, then choose “VAT201” then “New Tax Return”. 2 Complete the form: Fill in all the information concerning sales and other outputs as well as expenditures and other inputs as follows: a Value without VAT. b VAT rate value Based on data entered, the system calculates the payable or refundable VAT for the relevant tax period. 3 Review all information entered into the form after all fields have been carefully filled in and confirmed, and after verifying the accuracy of the information, click "Submit." 4 Pay due VAT by clicking the “My Payments” tab, and make sure payment dates are met in due time. Pay your taxes on time area registrant is required to pay any outstanding amounts by the due date of tax return submission, i.e. by the 28th day of the month following the end of a tax return period (or on the next working day if the date coincides with a public holiday or weekend). It is important that a registrant pays taxes as early as possible before they are due and not wait until the last day, to avoid any unforeseen circumstances that might cause delays in the FTA receiving the payment (for example, the bank may need two or three working days to carry out a transfer). The FTA provides various payment channels tailored to the needs of all its registered categories to facilitate the payment of taxes due: - The UAE Funds Transfer System (UAEFTS) of the Central Bank, where a Generated International Bank Account Number (GIBAN) is allocated to each person registered with the FTA, enabling the taxable person to pay the tax in a variety of flexible methods. The system has no extra financial obligations or fees and o¬ffers real-time transfer of funds between bank accounts. It also provides the opportunity to pay due taxes through the branches of some 77 banks, money exchange agencies and financial institutions throughout the UAE, where payments can be submitted using the GIBAN. Bank cards can also be used for payments. - Through the new e-Dirham Gateway via FTA e-services or credit cards.

VALUE ADDED TAX (‘VAT’) RETURNS USER GUIDE SUMMARY This guide will help you understand the key steps to file a VAT Return online through the eServices portal. For each Tax Period, a Taxable Person will be required to submit a VAT Return which contains details regarding the supplies made or received by the Taxable Person. Key Notes:  The standard Tax Period shall be a period of three calendar months ending on the date that the FTA determines.  The FTA may, at its discretion, assign a different Tax Period other than the standard one, to a certain group of Taxable Persons.  A Tax Return must be received by the FTA no later than the 28th day following the end of the Tax Period concerned or by such other date as directed by the FTA. Where a payment is due to the FTA, it must be received by the FTA by the same deadline. Filing VAT Returns For each Tax Period, the Taxable Person shall report details in relation to sales and other outputs as well as purchases and other inputs. For details please refer to the VAT Returns full user guide. Steps to complete the process of submitting a VAT Return Form 1. Login to the FTA eServices portal and go to the ‘VAT’ tab whereby you will be able to access your VAT Returns. From this screen you should click on the option to open your VAT Return. 2. Complete the Form: Fill in the following details:    the sales and all other outputs as well as on expenses and all other inputs as follows: 1. the net amounts excluding VAT; and 2. the VAT amount; Based on your Payable Tax for the Tax Period proceed to a payment of any payable tax to the FTA or request (if you wish) a VAT refund; and Provide the additional reporting requirements in relation to the use of the Profit Margin Scheme during the relevant Tax Period. 3. Submit the Form: carefully review all of the information entered on the form after completing all mandatory fields and confirming the declaration. Once you confirm that all of the information included in the VAT Return is correct, click on the Submit button. 4. Pay the VAT Tax due (if applicable) through “My Payments” tab. Ensure payment deadlines are met. 1