Procedure of VAT Return Filing in Dubai

VAT Return filing | Procedure of VAT Return Filing | SAB Auditing

VAT Return Filing Services in Dubai

SAB is providing VAT return filing services in Dubai on quarterly and monthly basis, based on the dates mentioned on the company’s VAT certificate. VAT return filing in Dubai is mandatory for all the businesses in UAE. All the businesses in UAE should file VAT returns with the Federal Tax Authority (FTA) on a quarterly basis or monthly basis. 

VAT Returns must be filed according to the specified dates and duration mentioned on the VAT Application or VAT Certificate, within 28 days from the end of the tax period. All the Taxpayers will file their VAT returns using the e-services portal on FTA website.

To make the procedure for filing the VAT Returns a smooth and easy one for the taxpayer, the Federal Tax Authority (FTA) has released a guide for VAT Returns Filing for the users which will assist them in dealing the operations of e-Services Portal and meet the compliance obligations in respect of VAT Return filing, payments of tax and obtaining VAT refunds.

SAB is providing VAT services in Dubai and cover all the aspects of VAT. 

The key and vital points mentioned in the VAT Return Filing in Dubai guide are:

  1. Name of the Form to file VAT Return is VAT 201

  2. Name of the Form to claim Input refund is VAT 311

  3. The return can be submitted by the Taxable Person, or another person who has the right to do so on the Taxable Person’s behalf (for example, a Tax Agent or a Legal Representative)

  4. Where the due date for the submission of the VAT Return and the corresponding payment falls on a weekend or a national holiday, the deadline for filing the VAT Return or making a payment is extended to the first business day thereafter

  5. If there is no business transaction for the Tax Period, you are required to submit a “nil” VAT Return by the respective due date

  6. Once the date of the supply has taken place, the Taxable Person must account for the output tax in the VAT Return covering that Tax Period

  7. Supplies within Designated Zone, out of scope supplies and disbursements are not required to be reported in VAT return

  8. One can also make adjustments in the pre-populated VAT amount on import of goods in case there is any error at customs end

  9. For an excess amount, one can either apply for refund for that tax period in Form VAT 311 or can carry forward that amount to next period

  10. VAT Returns must be submitted within the specified deadline, otherwise, a penalty of AED 1,000 will be imposed for the first time of occurrence of a delay. In case of repetitive non-compliance within 24 months, the penalty will be increased to AED 2,000 for each offense

  11. If one do not submit a VAT Return by the specified due date, the FTA may issue a tax assessment to you with an estimate of the payable tax. In such a case, you may be required to pay any payable tax assessed, penalty on non-submission of tax return and/or late payment penalty upon the issuance of the tax assessment (as applicable).

  12. Tax needs to be paid after the submission of VAT return but within the due date for that tax period; and

  13. Following the submission of a VAT Return, the reported Payable Tax must be settled within the deadline. Failure in the payment before the due date would result in a late payment penalty consisting of:

    • (2%) of the unpaid tax immediately levied once the payment of Payable Tax is late

    • (4%) is due on the seventh day following the deadline for payment, on the amount of tax which is still unpaid

    • (1%) daily penalty charged on any amount that is still unpaid one calendar month following the deadline for payment with an upper ceiling of (300%)

14 thoughts on “Procedure of VAT Return Filing in Dubai

  • hello sir, I need to know if the company missed 1 or 2 invoices to claim at file returning period from a backdate so is it possible to submit or claim the in the next return period.

    • Hi Mr. Ahmed,

      Yes you can claim those invoices in the next VAT return. SAB is approved tax agents by FTA, Let us handle your VAT. Contact us: 04 259 4747

  • Hi, are all medical supplier are Zero Rated? So, if we have to purchase from suppliers it should be zero-rated? What are the taxable items for Medical Industry?

    • Not all the medical supplies are Zero Rated, there are few medical supplies which falls in the category of 5% VAT. Please share your contact details with us and we will get back to you in order to get more insights. Thank you

  • Hi, In a car showroom we sale a third party car and take a commission so my question is that VAT is apply on a commission ? and we give a invoice to customer which details include this?

  • Hi i m in commercial brokers we are not in profit we have raise only one invoice and remaing all expense n

  • Hi,
    We are (a company) buying goods for export. My question is that, Does the VAT would be applicable these goods?. If applicable, Hove to it will return to company?

  • Hi,
    We are (a company) buying goods for export. My question is that, Does the VAT would be applicable to these transection? If applicable, How it will return to company or How can we waived off the VAT?

    • Please share your contact details with us and one of our representatives will contact you. Or call # 050 454 8424 / 04 259 4747

  • Hi,
    I sell stationary items online through Amazon FBA. I have a e-commerce license but not a fixed establishment in Dubai. Customers buy from Amazon from all emirates. Amazon FBA wear-house is in Dubai.
    While filing my VAT returns, do I have to declare my sales emirate wise or just from Dubai.
    Kindly guide. Highly appreciate your feedback.
    Thanks & Regards

  • Hi
    I need to know one thing the company have missed electricity and rent input cliam at previous file returning period, can we claim it next vat filing ? how many previous lost months we can claim ?

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