A VAT return is a formal document that a Taxable Person submits to the Federal Tax Authority (FTA) periodically. It includes details of VAT collected (output tax), VAT paid (input tax), and any other required information. In our VAT services in UAE, we will refer to it as the “VAT return”. All VAT Returns should be submitted online using the FTA portal. The submission may be completed by the Taxable Person or an authorized representative, such as a Tax Agent or Legal Representative, acting on their behalf.


Tax Period
A tax period is a specific time frame for which the payable tax is calculated and paid. The standard tax period that applies to a Taxable Person is three calendar months ending on the date that the FTA determines. If a taxable Person is assigned the standard Tax Period, he may request that the Tax Period end with the month that he requests, and the FTA may grant this request.
For each tax period, a Taxable Person will be required to submit a VAT return that contains details regarding the supplies made or received by the Taxable Person. Regarding sales and other outputs, the Taxable Person must submit the following report:
1. Goods and services supplied that are liable to the regular VAT rate for each emirate.
2. If you are a store and offer tax refunds to visitors in the United Arab Emirates under the official tourists refund program, you may also have given tax refunds to tourists under the Tax Refunds for Visitors program.
3. Goods and services supplied to the taxable person that are governed by the regulations of reverse charge.
4. Goods and services supplied that are liable to the zero-rate VAT.
5. Supplies made that are exempt from VAT.
6. Goods imported into the UAE and that have been declared through UAE customs; and
7. where applicable, adjustments to goods imported into the UAE that have been declared through UAE customs.
This enables firms comply with VAT reporting rules, encompassing numerous types of taxable and exempt supplies, as well as imports.
Regarding acquisitions and additional inputs, the taxable individual ought to submit:
1. Expenses and purchases that you would like to recover VAT on but were subject to the ordinary rate of VAT; and
2. Any supplies that were subject to the reverse charge for which you would like to recover input tax.
In the tax return, the taxable person would then need to net off the amounts of input tax recovered and VAT charged. The resultant sum is the net VAT situation, or the amount owed to or reimbursed by the FTA.
In conclusion, VAT return filing UAE, particularly in Dubai, is vital for businesses to comply with Federal Tax Authority regulations. Companies must file their VAT returns either quarterly or annually, depending on their taxable turnover. Accurate reporting of sales, purchases, and VAT liabilities is essential to avoid penalties and fines. Timely submissions are crucial to ensure smooth operations and uphold business credibility. Engaging with experienced tax consultants can simplify the VAT filing process, helping businesses navigate complex regulations while focusing on growth. Go to VAT Registration UAE to register your new business for VAT.