VAT Return Filing Period

The standard VAT return filing period will be on a quarterly basis. 

Return Filing Period Applicability of VAT Return

Quarterly Return Most of the businesses in UAE are filing the VAT Returns on a quarterly basis
Monthly Return Only certain classes of businesses will be asked to file VAT Return on a monthly basis.

VAT Return Due Date

The last date to file VAT returns will be the 28th of the subsequent month following the end of the tax period. For quarterly VAT returns, due date will be 28th of the subsequent month following the end of the quarter.

For the monthly return, the last date to file VAT return will be 28th of the subsequent month. For example, for the return period of January 2018, the last date will be 28th February, 2018.

VAT Return Form

The registered businesses in UAE are required to file online VAT return. 

Though the details are at consolidated level, the businesses are required to classify the supplies into the following categories:

• Standard rated
• Zero rate Supplies
• Exempt Supplies
• Reverse Charge Supplies
• Intra GCC Supplies