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Standard, zero-rated and exempt supplies classified.
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Every VAT-registered business in the UAE must file a VAT return, and pay any VAT due, within 28 days of the end of each tax period. We prepare your returns from reconciled books, apply the right treatment to every supply and purchase, recover the input VAT you are entitled to and file on EmaraTax before the deadline.
The figures in a UAE VAT return are only as reliable as the invoices and records behind them. Most VAT errors come from supplies treated at the wrong rate, input VAT claimed without a valid tax invoice, or imports where the reverse charge was missed.
Under the UAE VAT law, Federal Decree-Law No. 8 of 2017, registered businesses file a return for each tax period, usually quarterly or monthly as the Federal Tax Authority assigns, and pay any VAT due within 28 days of the period end. The return reports standard-rated supplies by emirate, zero-rated supplies such as exports, exempt supplies, supplies subject to the reverse charge, imports, and the input VAT being recovered. Late filing attracts a penalty of AED 1,000 for a first offence and more for repeats within 24 months, and late payment brings further penalties.
Input VAT can be recovered only on purchases used for taxable supplies and supported by valid tax invoices or import documents. Some costs, such as certain entertainment and motor vehicles available for private use, carry blocked input VAT. Where a business makes both taxable and exempt supplies, input VAT must be apportioned. Imports of services from abroad, including software subscriptions and consultancy, usually require the business to account for VAT under the reverse charge, declaring output VAT and recovering it as input in the same return where entitled.
If an error is found in a return already filed, the correction route depends on its size: smaller errors can be corrected in a later return, while errors above the threshold in the law require a voluntary disclosure. We review each return before filing and reconcile it with your ledgers, so corrections are rare and, where needed, made the right way. Each return is also compared with the previous period, so unusual movements are explained before filing.
Returns are prepared from your books, so clean bookkeeping makes them faster and cheaper. For year-round controls, see UAE VAT compliance; for corporate tax, corporate tax return filing.
A fixed fee per return, based on transaction volume.
Standard, zero-rated and exempt supplies classified.
Input VAT checked against valid tax invoices.
Imported services and goods accounted for.
Non-recoverable VAT identified.
Input VAT split for mixed supplies.
Return agreed to your books.
Return filed and payment scheduled.
Errors fixed in a later return or by voluntary disclosure.
These are the errors FTA audits most often find.
Penalties apply after the 28-day deadline.
We file early.Input VAT needs a valid tax invoice.
We check invoices.Imported services not declared under the reverse charge.
We review imports.Exports zero-rated without evidence.
We check documents.Input VAT on blocked items recovered in error.
We exclude them.Errors above the threshold need a voluntary disclosure.
We file it.A routine timed to every tax period.
We check your registration, periods and records.
Agreed per return.
Sales, purchases and import documents.
Return prepared and reconciled.
Return filed on EmaraTax.
High-volume sales and purchases.
Consultancy, IT and agencies.
Zero-rated exports and evidence.
Import VAT and reverse charge.
Mixed exempt and taxable supplies.
Returns handled remotely.
VAT prepared from reconciled books by qualified professionals.
Every return agreed to the ledger.
ACCA and ICAP Chartered Accountant qualifications.
Every period diarised.
VAT and corporate tax figures consistent.
Easy contact from the UAE or Pakistan.
Per return.
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Tell us your tax period and transaction volume. We will review your records and quote a fixed fee per return.
Book your free consultationThis page is general information about our services, not tax, legal or financial advice for your specific situation. Laws, rates and deadlines change with each Finance Act and official notification.