VAT-registered businesses must file periodic returns reporting output tax collected and input tax paid.
Most businesses file quarterly. Larger businesses (typically with annual turnover above AED 150 million) may be required to file monthly.
VAT returns and payment are due within 28 days after the end of the tax period.
The net VAT payable (or refundable) is the difference between output VAT collected and input VAT recoverable.
Returns are submitted online through the FTA's EmaraTax portal. Late filing or payment triggers penalties, so mark your quarterly deadlines carefully.
Your specific filing frequency is assigned by the FTA at registration. Verify your tax period and deadlines on your EmaraTax account.