Missing a VAT return deadline in the UAE costs AED 1,000 the first time, and the penalty doubles if it happens again within 24 months. The good news: the rule is simple once you know your tax periods.
The 28-day rule
Your VAT return and payment are due by the 28th day after the end of each tax period. Both the return and the payment share the same deadline: filing on time but paying late still triggers a late-payment penalty.
Quarterly or monthly?
Most UAE businesses file quarterly. The FTA usually assigns monthly periods to very large businesses (commonly those with annual turnover of AED 150 million or more) and can assign a different period in specific cases. Your periods are set when you register. Check them in EmaraTax under your VAT registration.
To spread the workload, the FTA puts quarterly filers into one of three "staggers", so not everyone's quarter ends in March, June, September and December.
UAE VAT return due date calendar (quarterly filers)
Quarters: Jan to Mar / Apr to Jun / Jul to Sep / Oct to Dec
| Tax period ends | Return and payment due |
|---|---|
| 31 March | 28 April |
| 30 June | 28 July |
| 30 September | 28 October |
| 31 December | 28 January |
Quarters: Feb to Apr / May to Jul / Aug to Oct / Nov to Jan
| Tax period ends | Return and payment due |
|---|---|
| 30 April | 28 May |
| 31 July | 28 August |
| 31 October | 28 November |
| 31 January | 28 February |
Quarters: Dec to Feb / Mar to May / Jun to Aug / Sep to Nov
| Tax period ends | Return and payment due |
|---|---|
| 28 / 29 February | 28 March |
| 31 May | 28 June |
| 31 August | 28 September |
| 30 November | 28 December |
Monthly filers
If you file monthly, each month's return is due on the 28th of the following month. For example, the return for October is due by 28 November.
Weekends and public holidays
When the 28th falls on a weekend or public holiday, the deadline is generally moved to the next working day. Don't rely on that, though: bank transfers to the FTA can take time to arrive, so aim to file and pay a few days early, and always check the due date shown for your return in EmaraTax.
Nil returns are still returns
A quiet quarter with no sales doesn't mean no filing. Every VAT-registered business must submit a return for every tax period, even if every box is zero. Late nil returns get the same AED 1,000 penalty.
What happens if you file or pay late?
| Violation | Penalty |
|---|---|
| Late VAT return (first time) | AED 1,000 |
| Late VAT return (repeat within 24 months) | AED 2,000 |
| Late payment of VAT (from 14 April 2026) | 14% a year, charged monthly on the unpaid amount |
Read the full picture in our guide to UAE VAT penalties, or estimate your exposure with the penalty calculator.
How to make the deadline easy
- Keep your books up to date every month, not just at quarter-end.
- Reconcile your bank accounts before preparing the return, so every figure is backed by a transaction.
- Collect missing supplier tax invoices before the quarter closes: you need them to recover input VAT.
- Put the due dates for the whole year in your calendar now.
Not registered yet? Check the VAT registration threshold first.
Never miss a VAT deadline
We prepare your VAT return from reconciled books and file it on EmaraTax before the due date, every quarter.