When is the VAT return due in the UAE?
By the 28th day after the end of the tax period. Article 64 of the Executive Regulation of the VAT Decree-Law requires the return to reach the Federal Tax Authority by then, unless the Authority directs another date. Article 62 makes the standard tax period three calendar months.
Paying the VAT
The VAT due on the return is paid by the same deadline using the means the Authority specifies. A business whose registration is cancelled still files a final return for its last period.
Non-standard periods
The Authority may assign a shorter or longer period to a business or a class of businesses, for example to reduce evasion risk or the compliance burden. The assigned period appears in the registration details on the FTA portal.
How SupaJack Construct prepares the return
Output VAT from progress invoices and input VAT from supplier bills are posted to VAT accounts as each document is approved. The VAT report for the period reads those accounts, so the return figure ties to the general ledger.
Related tools and guides
See the VAT guide for contractors, the VAT calculator, the payment certificate calculator, the retention calculator, finance and VAT in SupaJack Construct, the answer on whether a payment certificate triggers VAT and the meaning of e-invoicing.
Worked example
A contractor's tax period runs from 1 July to 30 September. Its return and payment must reach the Authority by 28 October. If the return shows output VAT of AED 84,000 and input VAT of AED 51,000, AED 33,000 is payable by that date.
Questions people ask
How long is a standard tax period?
Three calendar months.
Is payment due with the return?
Yes, by the same deadline.
What if registration is cancelled?
A final return is still due for the last period.