The VAT 201 return: your tax period, the 28-day deadline, and what goes in each box
Your VAT 201 return is due by the 28th day after your tax period ends. Most businesses file quarterly; larger ones are assigned monthly periods. Here is how the period works, the deadline that follows, and why the boxes are only as good as your books.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
The VAT 201 is the return every VAT-registered UAE business files, again and again. It isn't complicated — but two things trip people up: which period they're on, and the 28-day clock that starts the moment the period closes.
Your tax period: quarterly by default, monthly if assigned
Most businesses file quarterly. The FTA assigns monthly periods to larger registrants — commonly those with annual taxable supplies at or above AED 150 million. You don't pick freely; your assigned period is set at registration and shown in your FTA profile.
The deadline: the 28th day after the period ends
File the VAT 201 and pay the net VAT by the 28th day following the end of the period. If the 28th lands on a weekend or public holiday, it rolls to the next business day. Both filing and payment run through EmaraTax.
What the return actually asks for
The VAT 201 nets what you owe against what you can reclaim:
- Output VAT — the 5% you charged on standard-rated sales, broken down by emirate (Abu Dhabi, Dubai, and so on), plus your zero-rated and exempt supplies reported separately.
- Input VAT — the recoverable VAT on your purchases and expenses.
- The difference is what you pay to, or reclaim from, the FTA.
The boxes are only as good as the books behind them
Every figure on the VAT 201 should trace back to a posted, reconciled transaction. When your bookkeeping is current, the return is a review-and-submit; when it isn't, the 28 days become a monthly scramble to rebuild numbers from receipts. The return doesn't create the work — clean books just move the work out of the deadline window.
General information about the UAE VAT 201 return, current as of the review date above, and not tax advice. Confirm your tax period and current deadlines with the Federal Tax Authority or a licensed tax agent.
Frequently asked questions
When is the UAE VAT 201 return due?
By the 28th day following the end of your tax period. If the 28th falls on a weekend or public holiday, the deadline moves to the next business day. The return is filed and the net VAT paid through the FTA's EmaraTax portal.
Is the UAE VAT return monthly or quarterly?
Quarterly is the default. The FTA assigns monthly tax periods to larger registrants — commonly those with annual taxable supplies at or above AED 150 million. Your assigned period is shown in your FTA registration; you don't choose it freely.