Complete Guidance on VAT Return Filing online in UAE 2018

As per the normal VAT standard, the returns are filed quarterly, i.e., once in 3 months, or annually in some cases. The VAT returns will be filed online on the official portal of the Federal tax authority. Businesses that are looking forward to making a smooth transition to the new tax system must get familiar with the return filing procedure under VAT in Dubai. In this article, you will learn the same.

What is a VAT Return and Why is it important?

A VAT return is the formal document/statement of the VAT liability of a taxpayer for a particular tax period. It contains the details of VAT liability of the person, tax paid by him, etc. for a tax month or quarter.

VAT returns are important because they contain the records of the tax paid by the users in a given period. It is a formal document that works as a proof that the certain party has paid their tax.

The government needs these records to maintain a proper taxation system where each individual pays his/her tax liability on time. These are used by the tax authorities for performing auditing and other activities as per the tax laws. Your VAT return contains the summary of your total earning and the value-added tax paid by your on that earning for that particular period.

Schedule (Due Dates) for VAT Return Filing in UAE 2018

The returns will be filed monthly or quarterly based on certain conditions like type and size of the business. Each eligible individual and business in Dubai will be required to register on the portal and file their tax returns as per the schedule.

The last date of VAT returns will be the 28th of the sequence month following the end of the tax period. For quarterly VAT returns, the due date will be 28th of the sequentiality month.

Return Period VAT Return Due Date Quarter
January to March 2018 28th April 2018 Q1
April to June 2018 28th July 2018 Q2
July to September 2018 28th October 2018 Q3
October to December 2018 28th January 2018 Q4

As a VAT registered firm, you should file regular quarterly/monthly tax returns, even if you have not done any business or paid tax in a given period. For every month to pay the vat return, the last date to file VAT return will be 28th of the subsequent month.

For example, now the return period of January 2018, the last date will be 28th February 2018 be required to fill the vat.

The all TAX return requirements before filling in the form.

  • Value of goods and services made within the limitations period, subject to the standard rate of the VAT, these supplies and VAT has to be separate by Emirate.
  •  The Supplies of the reverse charge provisions (If applicable) ( VAT has been declared, which other than goods imported ).
  • Zero-rated supplies (If applicable).
  •  Exempt supplies (if applicable).
  •  Goods imported into the UAE (VAT due is occupied based on the amounts declared by your customs import declaration).
  •  Improvement to the goods item imported into the UAE (if applicable).
  • You would like to recover input tax and the tax amounts that are recoverable which All expenses, subject to the standard rate of the VAT.
  • The tax amounts that are recoverable. All expenses which were subject to the reverse charge for which you would like to recover input tax.

Procedure for Filing VAT Returns in UAE

The VAT tax returns will most probably be filed online, and there will be no facility for filing tax returns offline or manually. So, the businesses need to get themselves familiar with the online VAT filing process. Upon registration on the VAT portal, each taxpayer will be given a unique TIN and password for their online account on the website. These details are to be used to file returns online.

How to apply: Electronically through the DFTA portal -eservices.tax.gov.ae

Follow the easy steps below:-

  1. Visit the online portal of the Federal Tax Authority at tax.gov.ae
  2.  Click the return filing option under the e-services section of the portal
  3.  Log in  FTA eService portal using your TIN and password
  4.  Fill in the VAT return: Form with the details of your business, transactions, tax liability, penalties (if any), etc. The sales and all other outputs as well as on expenses and Upload the required documents, bills, etc. fill the all other inputs as follows: (1. The net amounts excluding VAT,  2.The VAT amount).
  5. Submit the Form: All the customer carefully review the information entered on the form. and fill the all mandatory fields and after that confirming the declaration.Once you satisfied all of the fill information included in the VAT Return is correct, click on the Submit button.
  6. The last Payment option through “My Payments” tab. Ensure payment deadlines are met.

The exact procedure for filing UAE VAT returns will be revealed only after the launch of VAT in UAE, however, the process is more or less likely to be the same as mentioned above.

There are many audit firms, tax consultants and accountants in Dubai who can help you with the VAT implementation, rules and return filing once the new tax system is launched in the country.

Download PDF – UAE VAT RETURN FORMAT

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