FAQ
UAE VAT Deadline: Frequently Asked Questions
Expert answers to the most common questions about UAE VAT filing deadlines, late penalties, and FTA rules.
When is the UAE VAT filing deadline for quarterly filers?
For quarterly VAT filers in the UAE, the filing deadline is the 28th of the month following the end of each quarter. Q1 (January to March) is due 28 April; Q2 (April to June) is due 28 July; Q3 (July to September) is due 28 October; Q4 (October to December) is due 28 January of the following year. Both the VAT return submission and any VAT payment must be completed by the same deadline date.
When is the UAE VAT filing deadline for monthly filers?
Monthly VAT filers in the UAE must submit their VAT return and pay any VAT due by the 28th of the month following the tax period. For example, the January VAT return is due by 28 February, the February return is due by 28 March, and so on throughout the year. This means monthly filers have 12 separate filing deadlines per calendar year.
What happens if I miss the FTA VAT deadline?
Missing an FTA VAT filing deadline triggers immediate administrative penalties. A late filing penalty of AED 1,000 is applied for the first offense and AED 2,000 for a second offense within any 24-month period. Any VAT remaining unpaid after the deadline also attracts a 2% surcharge applied immediately, a further 4% surcharge after 7 days, and then a 1% daily penalty on the outstanding balance until it is fully paid — with a maximum cap of 300% of the unpaid VAT amount. There is no grace period and no advance warning from the FTA.
Can I change my VAT filing frequency from quarterly to monthly?
Your VAT filing frequency is assigned by the FTA and is visible in your EmaraTax account. Most businesses are assigned quarterly filing. To request a change in filing frequency, you must submit a formal application to the FTA. Until the FTA formally approves and implements a change, you must continue filing at your currently assigned frequency. The FTA may also proactively change a business's filing frequency based on its turnover or compliance history.
What if the UAE VAT deadline falls on a weekend or public holiday?
If the UAE VAT filing deadline — normally the 28th of the month — falls on a UAE public holiday or a weekend (Friday or Saturday), the deadline automatically shifts to the next working day. The FTA typically communicates such adjustments. However, it is strongly advisable not to rely on this provision and to file your VAT return well before the scheduled deadline to avoid any last-minute complications or technical issues with the EmaraTax portal.
Do I need to file a VAT return even if I have no sales?
Yes. If your business holds a valid UAE Tax Registration Number (TRN), you are legally required to file a VAT return for every assigned tax period — even if you had zero sales, zero purchases, and zero VAT to declare. This is called a nil return. Failing to file a nil return on time still triggers the same late filing penalties of AED 1,000 for a first offense. Nil returns must be submitted through the EmaraTax portal by the standard filing deadline without exception.
