How do I file for VAT return in the UAE?

If you’re a VAT registered business, you must file your VAT return with the FTA.

VAT returns requirements

Visit the Federal Tax Authority (FTA) e-portal to find your VAT return filing period. Your business is required to file VAT return online through the Federal Tax Authority (FTA) portal. You must fill out all the fields in the VAT return (form VAT 201) in the FTA e-portal. These values for each field will be reported in your Wafeq VAT return.

How do I file a VAT return in the UAE?

You will have to fill and submit the FTA’s VAT return form called VAT 201. Follow these steps to access your VAT 201 form:

1. Log in to the FTA’s e-portal using your username and password
2. Go to the navigation menu and choose VAT, then VAT201.
3. You will be presented with 7 sections of the VAT201 form that you will have to fill.

   • Taxable Person Details: The below details will be auto-populated.

     • The Tax Registration Number (TRN).
     • The Taxable Person Name in English.
     • The Taxable Person Name in Arabic.
     • The Taxable Person Address.

   • VAT Return Period: The information in this section is also auto-populated

     • The VAT Return Period
     • The Tax Year End: This field is important if your business is not able to recover all of its input VAT and needs to perform an appointment for input tax annual adjustment. This adjustment is only allowed in the first return period following the tax year-end.
     • The VAT Return Due Date.
     • The VAT Return Period Reference Number: Indicates the VAT return period which you will be completing within that tax year. If the VAT Return Period Reference Number is 1, businesses that need an input tax appointment annual adjustment should include that adjustment in this VAT return.

   • VAT on Sales and All Other Outputs: For this section, refer back to the details provided in Wafeq’s VAT Return of the VAT on Sales and all other Outputs. Paste the VAT on Sales and All Other Outputs details into their corresponding fields.

   • VAT on Expenses and All Other Inputs: For this section, you can copy the details provided in Wafeq’s VAT Return of the VAT on Expenses and all other Inputs. Paste the VAT on Expenses and All Other Inputs details into their corresponding fields.

   • Net VAT Due: In this section, you’ll see your VAT payable for the VAT return period.

     • The Total value of due tax for the period: This is the total value of output tax that is due for the tax period. It is calculated from the information reported in the VAT on Sales and All Other Outputs section. It is the sum of the Output VAT and any possible adjustments added.
     • The Total value of recoverable tax for the period: This is the total value of input tax that is due for the tax period. It is calculated from the information reported in the VAT on Expenses and All Other Inputs section.
     • The Payable tax for the period: This section indicates the difference between the total tax due for the period and the total recoverable tax for that period. It will either generate a net VAT payable or a net reclaimable tax.
     • Paste the details of your Net VAT Due in their corresponding fields.

   • Additional Reporting Requirement: This is an additional reporting that does not affect your VAT return and is only applicable for businesses who have used provisions of the Profit Margin Scheme during this period.

   • Declaration and Authorized Signatory: Once you verify that all the provided details are accurate, provide the authorized signatory information, then tick the declaration section box to submit your VAT return. You can also save the provided details as draft and submit them later. Once you successfully file the VAT return, you will receive an e-mail from the FTA to confirm the VAT return from submission.